Tax deduction eligibility for personal super contributions

[#1]

Hi, I'd like to clarify the answer to the following situation:

Person is 61 years of age working full time (income approx. $90,000 pa) and has sold one of their investment properties recently. Wishes to make a lump-sum contribution (non-concessional) from the sale proceeds into their complying superannuation fund. 

Will they be able to claim a full tax deduction for this lump sum super contribution after submitting a notice of intent to claim form to the super fund? I've read the rules and believe it's ok but want to be 100% sure. 

They are not over 65 and the sale is not their own home so it's not a downsizer contribution (I know these contributions do not qualify).

Your advice would be appreciated. Thanks

[#2 · Accepted solution]

If you are claiming a tax deduction for a personal contribution it becomes a concessional contribution.  The person would be able to make tax-deductible contribution to take them to their concessional contribution limit.  Additional amounts (without a tax deduction available) could be put into super as non-concession contributions.  There is also a limit on these contributions.

This link gives details of the contribution limits.