No Discretion if You Miss the 12 months to Notify Your Super Fund You are Claiming a Tax Deduction


My question concerns historical post-tax voluntary super contributions that were not previously claimed.

I work for the QLD Govt and as such contribute 5% in voluntary super contributions for my employer to increase their contribution to 12.75% (this requirement has changed recently). Until I began salary sacrificing these contributions several years ago they came out of my after-tax pay. At the time I didn’t realise these contributions could be claimed so never lodged notices of intent to claim with my super provider.

I now find that it’s too late to easily claim these contributions (the most recent are from 6 years ago, the oldest are from 10 years ago) but they’re worth a fair bit in deductions. My girlfriend also faces a similar scenario with more recent financial years but still outside the window to lodge a notice of intent to claim with super.

Is it viable to pursue this through a dispute with the ATO etc?



I am sorry Brodie that is set in legislation, you must notify the super fund within 12 months of the end of the financial year. It is a practical law because the super fund needs to know whether to take the 15% tax out or not. There is no room for discretion. On the bright side, at least you have all of your contribution working for you, not just 85%.

In your girlfriend’s case she can take some consolation in the fact she will probably have some unused cap for those years. There is a cap of $25,000 or $27,500 in recent years in tax deductible/concessional superannuation contributions that you can make. This cap includes employer contributions. If you don’t use it all up in one year you can carry it over for up to 5 years. There are a few conditions, so you should get advice on your particular circumstances. Probably the most likely condition to affect her would be the requirement that she must not have more than $500,000 sitting in super at the start of the financial year she utilises the carry over.

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