Private ruling: Personal Superannuation contribution
Date of advice: 4 May 2026
Published: 13 July 2026
Ruling period: Period ended XXX
Date scheme commenced: XXX

Ruling: Q1: Is a variation to a Notice of Intent to claim a deduction to nil allowable once the contribution(s) has been moved into a super income stream under section 290-180 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: No.

Relevant facts and circumstances: This private ruling is based on the facts and circumstances set out below. If your facts and circumstances are different from those set out below, this private ruling has no effect and you cannot rely on it. Find out more about when you can rely on your private ruling at ato.gov.au/relyonprivateruling. The Taxpayer made a personal after tax contribution of $XXX to their superannuation account on Date A. The Taxpayer submitted a Notice of Intent (NOI) to the Fund on Date B to claim a tax deduction for $XXX and received an acknowledgement from the Fund. The Fund deducted the tax from the contribution of $XXX on Date C and remitted it to the Australian Taxation Office. The Taxpayer rolled their super from their accumulation account to a pension-based account on Date C to commence an account-based pension. The Taxpayer lodged their Income Tax Return for the 20XX-XX income year on Date D without claiming a tax deduction. The Taxpayer did not intend to claim a tax deduction for the $XXX and realised lodging the NOI was a mistake. The Taxpayer lodged a variation notice to reduce the amount from $XXX to nil. However, the Fund advised that it was not valid as the account for which the amount was contributed to has already been closed.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 290-150 | Income Tax Assessment Act 1997 section 290-155 | Income Tax Assessment Act 1997 section 290-165 | Income Tax Assessment Act 1997 section 290-170 | Income Tax Assessment Act 1997 section 290-180

Reasons for decision: Detailed Reasoning - Conditions for Deductibility:: Section 290-150 of the ITAA 1997 states that a person can claim a deduction for personal contributions made to their superannuation fund for the purpose of providing superannuation benefit to themselves. Furthermore, subsection 290-150(2) of the ITAA 1997 provides that the conditions in sections 290-155, 290-160 (if applicable), 290-165 and 290-170 must all be satisfied before the person can claim a deduction for the contributions made in that income year: | Detailed Reasoning - Section 290-155 of the ITAA 1997 - Complying Fund Condition: a. The contribution must be made to a complying superannuation fund for the income year. | Detailed Reasoning - Section 290-160 - Employment Income Test (if applicable): a. If you are partly employed, less than 10% of your total income (including assessable income, reportable fringe benefits, and employer super contributions) must come from employment activities. This is often called the 10% rule. | Detailed Reasoning - Section 290-165 of the ITAA 1997 - Age-related Conditions: a. If you are under 75, you can generally claim the deduction. b. If you are aged 67-74, you must meet the work test (or work test exemption) unless recent legislative changes apply. | Detailed Reasoning - Subsection 290-170(1) of the ITAA 1997 states:: To deduct the contribution, or a part of the contribution: (a) you must give to the trustee of the fund or the RSA provider a valid notice, in the approved form, of your intention to claim the deduction; and (b) the notice must be given before: (i) if you have lodged your income tax return for the income year in which the contribution was made on a day before the end of the next income year - the end of that day; or (ii) otherwise - the end of the next income year; and (c) the trustee or provider must have given you an acknowledgment of receipt of the notice. | Detailed Reasoning - Section 290 -170(2) of the ITAA 1997 states that the notice becomes invalid if:: a) You are no longer a member of the fund b) The fund no longer holds the contribution (e.g., you rolled over or withdrew benefits). c) The fund has started paying a pension based on that contribution. | Detailed Reasoning - Under subsection 290-170(3) of the ITAA 1997 it states:: a. The trustee must, without delay, give the member an acknowledgment of a valid notice As Section 209-170 of the ITAA 1997 provides no mechanism to revoke a valid, acknowledged NOI after these points, the notice is effectively irrevocable. Once acknowledged, the notice is legally effective for the contribution and the contribution is considered a concessional contribution from the time of acknowledgment and the Fund becomes liable for contributions tax and the taxpayer becomes legally entitled to (and constrained by) the deduction claimed. The Taxpayer lodged a NOI with the Fund on Date B, in which the Fund acknowledged the NOI as valid and accepted. Therefore, it is established that the Taxpayer had submitted a valid NOI that was acknowledged by the Fund. | Detailed Reasoning - Varying a valid notice of intent:: Under section 290-180 paragraph 2 of the ITAA 1997 it states: (2) You can vary a valid notice, but only so as to reduce the amount stated in relation to the contribution (including to nil). You do so by giving notice to the trustee or the * RSA provider in the * approved form. | Detailed Reasoning - Furthermore, paragraph 3 section 290-180 of the ITAA 1997 states:: (3) However, you cannot vary a valid notice after: (a) if you have lodged your income tax return for the income year in which the contribution was made on a day before the end of the next income year--the end of that day; or (b) otherwise--the end of the next income year. Based on the information provided, the Taxpayer lodged their income tax return for 20XX-XX income year on Date D. | Detailed Reasoning - Conclusion:: Accordingly, The NOI is considered valid and due to the taxpayer lodging their individual tax return for the year the deduction was claimed before the end of the next income year and not submitting the variation notice prior to lodgement, the variation is invalid under section 290-180, paragraph 3 of the ITAA 1997. As the NOI has not been validly varied, the 15% tax that the Fund submitted to the ATO is correct and cannot be reversed. Section 290-170 of the ITAA 1997 does not give the Commissioner the power to exercise discretion to allow a deduction where any of the requirements of this provision have not been satisfied, regardless of the reasons those requirements were not met, or the extent to which those reasons were beyond a taxpayer's control.