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Post GPO Box 264, Brisbane QLD 4001

Tax deduction for personal contributions

If you pay into your super from after-tax money you can claim a tax deduction.

Info sheet - July 2022

You can pay into your Brighter Super account

Adding to your Brighter Super account through one-off payments or contributing small amounts regularly will grow your super savings faster and give you more money to live off in retirement.

You can start growing your super savings today by making after tax (known as personal contributions) or before-tax contributions (through a salary sacrifice arrangement with your employer) up to certain limits set by the Australian Government known as contribution caps.

If you make a personal contribution to your super, you could claim a tax deduction and reduce the amount of tax you pay each year.

What is a personal contribution?

Personal contributions are those made to your super from after-tax money. These contributions are also referred to as non-concessional super contributions and count towards the non-concessional contributions cap, which is $110,000 p.a. for the 2022/23 financial year.

If you are under age 75 you may be able to bring forward the next 2 years’ limit, meaning you could make a lump-sum contribution of up to $330,000 at once, subject to an upper threshold. Please contact Brighter Super before making a contribution to ensure you meet all the eligibility requirements

Upper threshold

Access to the full concessional contributions cap is restricted for balances of 1.48 million or more. Once your total superannuation balance reaches $1.7 million you are unable to make further non-concessional contributions. Read our Contribution caps info sheet for more information.

Who can make personal contributions?

You can make personal contributions if you are:

  • age 74 or younger
  • have a superannuation balance of less than $1.7 million
  • if you have a balance of between $1.48 million and $1.7 million some restrictions still apply

Once you reach age 75 you are unable to make personal contributions to your super.

As personal contributions are made from after-tax money, they do not include:

  • any employer contributions
  • super contributions made through a salary-sacrifice arrangement.

How much can I claim as a tax deduction?

While personal (non-concessional) contributions are paid from after-tax money, when claimed as a tax deduction they will count towards the concessional contributions cap which is $27,500 for the current financial year. If you are between 67 and 74 years old you are required to meet the work test of at least 40 hours over a consecutive 30 day period.

What are concessional contributions?

Concessional contributions include employer contributions and salary-sacrificed contributions and personal contributions you claim a tax deduction for.

This means that if the total amount of employer contributions and salary sacrificed contributions is less than the current concessional cap of $27,500 p.a., you can claim a tax deduction for your personal contributions up to the concessional contributions cap.

Will my super contributions be taxed?

Personal contributions are made using after-tax money, so they are not taxed when paid into super and are tax free on withdrawal unless you claim a tax deduction for them.

If a tax deduction is claimed for personal contributions, a 15% contributions tax applies to the full amount of any contribution you claim a tax deduction for up to the concessional contributions cap. Contributions above the concessional cap will be taxed at your marginal tax rate, plus an excess contributions charge. If you withdraw the benefit before age 60 there may be additional tax payable.

If a tax deduction is claimed for personal contributions, a 15% tax applies to your concessional contributions. Income is defined in a similar way to that for Medicare levy surcharge purposes. If your total income is below the $250,000 threshold but your concessional contributions take you over the threshold, the additional 15% tax will only apply to the contributions above the threshold.

Our Superannuation tax info sheet tells you more. For a copy visit our website or contact us.

How do I make a personal contribution?

You can make one-off payments or contribute small amounts regularly in one or all of the following ways.

Payroll deduction
Talk to your payroll area and ask them to pay an amount from your after-tax money each pay period.

Pay as often as you like through BPAY. Log in to your Brighter Super account securely through Member online for the biller code and reference number, then start making payments as often as you like.

How do I claim the tax deduction?

To claim a tax deduction for personal contributions made to your super account, simply follow the steps below.

Step 1
Make an after-tax contribution.

Step 2
Download the Notice of Intent form.

Step 3
Complete form (before any withdrawal or account closure).

Step 4
Send the form to Brighter Super by email, post or fax.

Step 5
Brighter Super will send you a confirmation.

Step 6
Use the information from our confirmation when completing your tax return.

You will only need to complete a Notice of intent to claim or vary a deduction for personal super contributions once each financial year. If the Australian Taxation Office denies your tax deduction after you have lodged your tax return, please contact us as soon as possible.

Do you need my TFN?

Yes, we can only accept your super contributions if we have your tax file number. Log in to your Brighter Super account securely through Member Online to check your TFN status and tell us your TFN if we don't have it on file.

Is claiming the tax deduction right for me?

We recommend you see your accountant or financial adviser if you are unsure of the potential implications. Brighter Super offers financial advice at no cost on contributing to superannuation.

Any questions?

We’re here to help. Our trusted and reliable team can work with you to grow your savings and plan a strong financial future. Call us on 1800 444 396 or visit our website at

LGIAsuper Trustee (ABN 94 085 088 484) (AFSL 230511) (the Trustee) as trustee for LGIAsuper (ABN 23 053 121 564) (RSE R1000160) (the Fund) trading as Brighter Super. Brighter Super products are issued by the Trustee on behalf of the Fund. Brighter Super may refer to the Trustee or LGIAsuper as the context may be.

This info sheet provides general information only and does not take into account your individual objectives, financial situation or needs. As such, you should consider whether it is appropriate in light of your own objectives, financial situation and needs prior to making any decision. You should consult a licensed financial advisor if you require advice which does take into account your personal financial circumstances. You should also obtain and consider the Product Disclosure Statement (PDS) before making any decision to acquire any products. A Target Market Determination (TMD) is a document that outlines the target market a product has been designed for. Find the PDSs and TMDs at