Since 1 July 2017, all individuals under the age of 75 are permitted to claim tax deductions for personal super contributions (voluntary concessional contributions).

This measure is designed to assist an employee where their employer won’t allow salary sacrifice contributions, or where an employer reduces an employee’s SG entitlement when salary sacrificing, or to help individuals who are both self-employed and employed (but until 30 June 2017, failed to meet the 10% income test). 

This measure will cost $1 billion over 4 years. For more information on how the new rules will operate, see SuperGuide article, Employees can now make tax-deductible super contributions (since July 2017).

For practical information on how the rules apply to tax-deductible super contributions (including what was in place for the 2016/2017 year), see SuperGuide article Who can make tax-deductible super contributions?