Content updated 8 October 2026
Originally published 20 December 2022 · About Bradley Stewart
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Self-employed Australians can make personal super contributions and may be eligible to claim a tax deduction. The deduction is subject to contribution limits, eligibility and a valid notice of intent acknowledged by the fund. Super is a retirement investment, so consider access restrictions and cash flow too.
Are you a sole trader or an employee of your company?
A sole trader does not generally have to pay employer super for themselves. Someone paid as an employee of their own company can have employer-super obligations. Certain contractors are also covered by super guarantee despite having an ABN; read our contractor super guide.
Check your cap across all funds
The general concessional contributions cap is $32,500 for 2026–27, compared with $30,000 in 2025–26. It includes employer contributions, salary sacrifice and deductible personal contributions across your funds. The ATO contribution caps table sets out the relevant year’s limits.
Eligible people with a total super balance below $500,000 at the preceding 30 June may use unused concessional cap amounts from the previous five years. After-tax contributions have separate limits and eligibility rules. Check available amounts rather than assuming an unused annual cap can always be carried forward.
Complete the notice of intent before claiming
Give your fund a valid notice of intent and receive its acknowledgment before claiming the deduction. The notice deadline is the earlier of lodging that year’s tax return and the end of the following income year. A rollover, withdrawal or pension commencement can affect validity, so deal with the notice before changing the account.
The ATO personal contribution guidance explains the requirements, including age restrictions and the work test where applicable. A deduction cannot create or increase a tax loss.
Prepare before making a payment
- Estimate your taxable income and the cash needed for business and personal expenses.
- Confirm contributions already received across all funds and available cap amounts.
- Check your fund’s payment cut-off and allow processing time before 30 June.
- Keep payment evidence, the notice and the fund’s acknowledgment.
- Review any effect on co-contributions, additional contributions tax and other entitlements.
A deduction is not the same as a dollar-for-dollar tax refund. Compare the income-tax benefit with fund tax, fees, preservation rules and your retirement objectives. Seek licensed financial advice for investment or product choices.
Discuss your circumstances
Stewart Private Accounting helps business owners in Perth and across Australia with accounting and tax support. Contact our team to discuss the records, scope and fees for your work.
This guide provides general information current at the update date. The treatment depends on your circumstances and the applicable income or FBT year.
