Notice of Intent to Claim Super: The Form That's Worth Thousands

You made a voluntary super contribution. You're expecting a tax deduction. But unless you submit one specific form to your super fund, and get their acknowledgement back, the ATO treats your contribution as after-tax money. No deduction. No tax saving. The money is still in super, but you've missed out on the entire benefit of contributing.

It's an easy step to forget. The Notice of Intent to Claim a Deduction is the most important piece of paperwork in the voluntary super contribution process, and it takes about five minutes to complete.

What is the Notice of Intent?

The formal name is Notice of Intent to Claim or Vary a Deduction for Personal Super Contributions (Section 290-170 of the Income Tax Assessment Act 1997). The ATO form number is NAT 71121, though most super funds have their own version that's easier to fill in.

It's a one-page form that tells your super fund: "I intend to claim a tax deduction for the personal contributions I made during this financial year."

Without this form, the ATO classifies your contribution as a non-concessional (after-tax) contribution. The consequences:

• No tax deduction on your return
• No reduction in your taxable income
• The contribution counts against your $120,000 non-concessional cap instead of your $30,000 concessional cap
• You can't undo it after the fact

When to submit it

The rules are straightforward but the timing matters:

You must submit your Notice of Intent before the earlier of:

1. The day you lodge your tax return for that financial year
2. The end of the financial year following the year of contribution (i.e. 30 June of the next year)

For most freelancers, this means: submit the notice before you lodge your tax return. And make sure the contribution itself lands before the EOFY deadline. If you lodge in October, submit the notice in September. If you use a tax agent who lodges in March, you have until March. But there's no reason to wait. Submit it as soon as the contribution lands in your super account.

You also must submit the notice before you roll over or withdraw the contribution. If you switch super funds and transfer your balance before submitting the notice to the original fund, you lose the ability to claim.

Step by step: how to submit

What happens if you forget

If you lodge your tax return without submitting the notice first, you cannot go back and submit it after the fact. The deduction is lost for that financial year.

Your options at that point are limited:

• The contribution stays in super as a non-concessional contribution, counting against your $120,000 after-tax cap
• You cannot amend your return to claim the deduction, because the notice wasn't valid at the time of lodgement
• Future contributions are unaffected. You can still submit notices for the next financial year's contributions

The dollar cost of forgetting depends on how much you contributed and your marginal tax rate.

Common mistakes

Submitting the notice to the wrong fund

If you have multiple super accounts, the notice must go to the fund that received the contribution. Sounds obvious, but if you're consolidating funds at the same time as making contributions, it's easy to send the notice to the wrong one.

Claiming more than you contributed

The notice amount can't exceed the actual contributions received by your fund in that financial year. If you contributed $12,000 but accidentally write $15,000 on the notice, the fund will reject it. Check your contribution receipts before filling in the form.

Not getting the acknowledgement

Submitting the notice isn't enough. You need the fund's written acknowledgement. If you submitted by post and haven't heard back, follow up before lodging your return. No acknowledgement = no valid claim.

Submitting after rolling over

If you transfer your super balance to a new fund before submitting the notice to the old fund, the notice is invalid. The contribution has moved to a new fund, and the old fund can't process the notice for money it no longer holds. Always submit the notice before switching funds.

Can you vary a notice?

Yes. If you submitted a notice for $20,000 but later decide to claim only $15,000 (or increase to $25,000 because you made an additional contribution), you can submit a variation notice before lodging your return.

You can reduce the amount at any time before lodging. You can increase it only if the total doesn't exceed what you actually contributed. The variation replaces the original notice.

Frequently asked questions

Do I need a separate notice for each contribution?

No. One notice can cover all personal contributions to that fund for the financial year.

Can I submit the notice online?

Most major funds support it. AustralianSuper, Hostplus, REST, UniSuper all have online submission through their member portal. Look for "claim a tax deduction" or "notice of intent" in your fund's help section. Online is faster and you get instant confirmation, which matters because you need that acknowledgement before you can claim.

What if I have a part-time job and my employer also contributes?

You only need to submit a notice for your personal deductible contributions (the ones you transfer yourself). Employer Super Guarantee contributions are automatically classified as concessional. Just make sure the total of employer + personal contributions doesn't exceed your concessional cap.

How long does the acknowledgement take?

Online: 1-5 business days. Paper: 2-4 weeks. Chase it up if you haven't heard back within 4 weeks.

Can I submit the notice after 30 June but before I lodge?

Yes. The contribution must land by 30 June, but the notice just needs to be submitted before you lodge your return. Most freelancers submit in July or August. There's no rush on the notice itself, but don't forget it entirely. Set a calendar reminder if you need to.