Super · EOFY · Updated June 2026
Adding to super before 30 June: personal contributions and the Notice of Intent
Money in super is taxed at 15% instead of your marginal rate — but at year-end the paperwork, not the maths, is what trips people up. Here's how the two top-up paths work and exactly how the Notice of Intent process runs.
The two ways in
Salary sacrificeis an arrangement with your employer: part of each future pay goes to super before income tax is applied. It's set-and-forget, but it only works prospectively — pay you've already earned can't be sacrificed, so an arrangement made in June does almost nothing for the year ending 30 June.
A personal deductible contributionreaches the same destination from the other direction: you transfer after-tax money from your bank account to your fund (BPAY or EFT — your fund's app shows the details), then claim that amount as a deduction in your tax return. Once processed, the fund taxes the contribution at 15% and your taxable income drops by the amount claimed — the same net result as salary sacrifice, available right up to year-end. The catch is the paperwork below.
The Notice of Intent, step by step
1. Contribute — and watch the clock
Your fund must RECEIVE the money by 30 June for it to count this financial year. BPAY can take several business days to land; aim for mid-June rather than the final week.
2. Lodge the Notice of Intent
Tell your fund you intend to claim a deduction — most funds have an online form in their member portal; the ATO paper version is NAT 71121 ('Notice of intent to claim or vary a deduction for personal super contributions').
3. Wait for the written acknowledgment
The fund must acknowledge your notice in writing before you claim. On acknowledgment, the fund deducts the 15% contributions tax from the amount.
4. Claim in your tax return
Enter the acknowledged amount as a deduction. Deadline for the notice: the EARLIER of the day you lodge that year's return, or 30 June of the following financial year.
Important
The caps, in one pass
Concessional cap
$30,000/yr — employer contributions + salary sacrifice + deducted personal contributions, combined
Carry-forward
Unused concessional cap from up to 5 prior years, usable when your total super balance was under $500,000 at the previous 30 June
Non-concessional cap
$120,000/yr for after-tax contributions without a deduction (bring-forward: up to 3 years at once, balance limits apply)
Division 293
Income plus concessional contributions above $250,000 attracts an extra 15% tax on the excess contributions
Government co-contribution
Up to $500 for lower-income earners making after-tax contributions
Spouse contribution offset
Up to $540 for contributing on behalf of a low-income spouse
Figures are 2025–26 rules and are general information only — caps and thresholds change, and eligibility (including age and work-test rules for those 67–74) depends on your situation. Check ATO online services for your own caps and carry-forward amounts, and consider advice from a registered tax agent or licensed adviser before acting.
Frequently asked questions
What is a personal deductible super contribution?
It's money you transfer to your super fund from your own bank account (BPAY or EFT, like paying a bill), which you then claim as a tax deduction. Once the deduction is processed, the contribution is taxed at 15% inside the fund instead of your marginal income tax rate — the same outcome as salary sacrifice, but you control the timing. It works right up to the end of the financial year, when a salary-sacrifice arrangement can no longer help because it only applies to future pays.
What is the Notice of Intent (NOI)?
The 'Notice of intent to claim or vary a deduction for personal super contributions' is the form that tells your fund you plan to claim your contribution as a tax deduction. Most funds have an online version; the ATO paper form is NAT 71121. Without a valid notice — and the fund's written acknowledgment of it — the deduction cannot be claimed, and the contribution is treated as an after-tax (non-concessional) contribution instead.
What are the deadlines for the Notice of Intent?
Two dates matter. First, the contribution itself must be received by your fund by 30 June to count for that financial year — BPAY transfers can take several days, so mid-June is a safer target than the last week. Second, the notice must be lodged with your fund, and acknowledged, by the earlier of: the day you lodge your tax return for that year, or 30 June of the following financial year.
What can invalidate a Notice of Intent?
Lodging it too late, but also moving the money first: if you withdraw funds, roll your balance to another fund, or start a pension from that fund before lodging the notice, the notice can be invalid for some or all of the contribution. The order matters — contribution, then notice, then acknowledgment, and only then any rollovers or pension starts. A lodged notice can later be varied downward (reducing the amount claimed) but never increased; to claim more, a new notice covers the additional amount.
How much can I contribute at the 15% rate?
The concessional cap is $30,000 per year (2025–26), and it includes everything taxed at 15%: your employer's compulsory contributions, any salary sacrifice, and personal contributions you claim a deduction for. If your total super balance was under $500,000 at the previous 30 June, unused cap amounts from up to five previous years carry forward and can be used on top — your carry-forward amount shows in ATO online services under Super. High earners note: when income plus concessional contributions exceeds $250,000, Division 293 adds an extra 15% tax on the contributions above that threshold.
What about after-tax contributions without a deduction?
Money you put in without claiming a deduction is a non-concessional contribution — no 15% contributions tax (it was already taxed as income), with its own cap of $120,000 per year and a bring-forward rule allowing up to three years at once, subject to total-super-balance limits. Lower-income earners adding after-tax money may also receive the government co-contribution (up to $500), and contributions on behalf of a low-income spouse can attract a tax offset of up to $540.