Catch Up Concessional Contributions and Tax Deductions

Catch Up Concessional Contributions and Tax Deductions

A lot of people use catch up concessional contributions in the same way.

They make a personal super contribution. Then they claim a tax deduction.

It can be a good combination. It can also go wrong if you misjudge timing, or if you forget what counts toward the cap.

This guide keeps things practical and high level, so you can avoid the common mistakes.

Key takeaways

• Personal contributions you claim as a tax deduction are concessional contributions and count towards your concessional cap.
• Your concessional cap includes employer Super Guarantee and salary sacrifice too, not just what you pay in personally.
• Your current year concessional cap is used first. If you exceed it, carry forward amounts can apply automatically, oldest year first, if you meet the rules.
• Contributions count in the year your super fund receives them, not when you press transfer or when payroll runs.
• If you plan to claim a deduction, you generally need to lodge a notice of intent with your fund and receive an acknowledgement before you claim it.
• If you are close to the cap, allow for ATO reporting delays and leave a buffer.
• Start with the hub guide if you need the full rule set: Catch Up Concessional Contributions (Australia)
• Use the calculator to estimate how much you can contribute this year: Catch Up Contributions Calculator

First, what is a personal tax deductible super contribution?

A personal tax deductible super contribution is a contribution you make from your own money that you later claim as a tax deduction.

People often do this to reduce taxable income and build super at the same time.

From a cap perspective, the important point is simple.

If you claim a deduction for a personal contribution, that amount counts as a concessional contribution.

The ATO summarises what counts and how caps work here: ATO: Concessional contributions cap

How a deductible contribution fits with catch up concessional contributions

Catch up concessional contributions are also called carry forward concessional contributions.

They let you use unused concessional cap amounts from earlier years to increase how much you can contribute this year.

A deductible personal contribution can be one way to use those carry forward amounts.

The key is that you do not choose to use carry forward amounts from the start.

Your current year cap gets used first.

Once your total concessional contributions exceed the current year cap, the ATO can apply your available unused amounts automatically, starting with the oldest available year, assuming you meet the eligibility rules.

If you want the full explanation of eligibility, expiry, and how the cap applies, start here: Catch Up Concessional Contributions (Australia)

What you must include when you calculate your cap

This is where most people get caught out.

Your concessional cap is not just your personal deductible contribution.

It includes:

• Employer Super Guarantee
• Salary sacrifice
• Personal contributions you claim as a tax deduction

If you forget employer contributions, you can think you are under the cap when you are not.

If you have more than one employer, or more than one super fund, it gets easier to miscount. The ATO also highlights that concessional contributions across all funds are added together.

Notice of intent to claim a deduction, in plain English

If you plan to claim a deduction for a personal contribution, you generally need to lodge a notice of intent to claim a deduction with your super fund.

Your fund then issues an acknowledgement.

You should receive that acknowledgement before you claim the deduction in your tax return.

There is also a deadline.

You generally need to give your fund a valid notice by the earlier of:

1. The day you lodge your tax return for the financial year in which you made the contribution
2. The end of the following financial year

For example, if you make the contribution in 2026–27, you generally need to give the notice before you lodge your 2026–27 tax return, or by 30 June 2028 if you have not lodged the return by then.

Funds can have their own forms and processing requirements, so check with your fund early rather than leaving this until tax time.

Be careful before rolling over or starting a pension

The timing of your notice can also matter if you plan to move or use the money.

If you roll money to another fund, withdraw it, split contributions with your spouse, or start a pension before dealing with the notice of intent, you may not be able to claim the full deduction you expected.

If any of those are coming up, deal with the notice of intent first and make sure your fund has acknowledged it.

Age can also affect whether you can claim the deduction

If you are aged 67 to 74, you generally need to meet the work test or qualify for the work test exemption to claim a tax deduction for a personal super contribution.

This is separate from the rules that allow many people in this age range to make voluntary super contributions without meeting the work test.

Once you reach age 75, the time available to make a personal contribution that can qualify for a deduction is more restricted, so check the age rules before contributing.

Timing matters more than people expect

Contributions count when the fund receives them

For concessional cap purposes, contributions count in the year your super fund receives them.

That means “I transferred it on 29 June” does not guarantee it counts in that financial year.

It depends on when the fund receives it.

Payday Super changes employer contribution timing

From 1 July 2026, Payday Super changed how employers pay Super Guarantee contributions.

Employers generally make SG payments each payday, and those contributions generally need to reach the employee's super fund within seven business days after payday.

If you are trying to use most of your available concessional cap, employer contributions still need to be included in your calculation.

The main point is the same: contributions count towards your cap based on when your super fund receives them.

ATO online services can lag

ATO online services shows what funds have reported, and it may not be completely up to date.

APRA-regulated super funds generally report member contribution data to the ATO within 10 business days, so a recent contribution may not appear immediately.

If you want a practical walkthrough of where to check and what the numbers mean, use: How to Check Unused Concessional Contributions in myGov

The two big traps

Trap 1: You exceed the cap without realising

This usually happens because someone:

• forgets employer contributions
• forgets salary sacrifice
• relies on myGov figures that have not updated yet
• pushes up against 30 June without a buffer

If you are at risk of exceeding the cap, the ATO notes that you may need to stop or reduce voluntary before tax contributions, or delay personal contributions you intend to claim as a deduction.

If you want the consequences explained clearly, read: What happens if you exceed concessional contributions?

Trap 2: Division 293 changes the maths

If your Division 293 income plus relevant concessional contributions exceeds $250,000, Division 293 may apply.

That can increase the effective tax on concessional contributions, which changes the net tax benefit of claiming a deduction.

You can estimate Division 293 here: Division 293 calculator

Or read the plain English breakdown: Division 293 tax explained

What I would do in practice

If you are planning a deductible catch up contribution, here is the clean sequence.

Step 1: Check your available carry forward amounts

Use ATO online services through myGov:

• Super
• Information
• Carry forward concessional contributions

A walkthrough is here: How to Check Unused Concessional Contributions in myGov

Step 2: Estimate your total concessional contributions for the year

Include employer SG and any salary sacrifice.

Then compare that total to your current year cap, plus any carry forward amounts you have available.

If you want a quick estimate, use: Catch Up Contributions Calculator

Step 3: Leave a buffer and watch timing

This is boring, but it matters.

If you aim to hit an exact number right at the end of June, you are relying on processing time and reporting time.

That is where mistakes happen.

Watch the 60 second version

If you prefer video, here is my short playlist covering carry forward concessional contributions: Carry Forward Concessional Super Contributions playlist

If you would like personalised advice on claiming tax deductions for catch-up contributions, learn more about my superannuation advice service.

FAQs

Do personal tax deductible super contributions count as concessional contributions?

Yes. Personal contributions you claim as a tax deduction are concessional contributions and count towards your concessional contributions cap, along with employer Super Guarantee and salary sacrifice.

Can I use carry forward amounts with a personal tax deductible contribution?

Yes, if you meet the eligibility rules. Your current year cap is used first. If your total concessional contributions exceed the current year cap, the ATO can apply your available unused cap amounts automatically, starting with the oldest year.

What is the biggest trap when claiming a deduction for a catch up contribution?

Misjudging timing and totals. Contributions count towards the cap in the year the super fund receives them, and your ATO online services figures may lag because they depend on fund reporting. It is easy to accidentally exceed the cap if you do not include employer contributions and salary sacrifice.

When do I need to lodge my notice of intent?

You generally need to give your fund a valid notice of intent by the earlier of the day you lodge your tax return for the year of the contribution or the end of the following financial year. You also need to receive your fund's acknowledgement before claiming the deduction.