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Changes to tax-deductible contributions to your super

As part of the 2016/17 Federal Budget measures, the government has changed the rules on who can claim a tax deduction for personal super contributions after 30 June 2017.

The changes will allow more people to make tax-deductible contributions to a taxed super fund, such as GESB Super, while members of untaxed funds, such as West State Super, will no longer be eligible to make these contributions. 

Find out below how you may be affected, and what you need to do if you would like to make a personal deductible contribution to your super.

What will change?

 Under the Federal Government's new arrangements for tax deductions for personal super contributions, from 1 July:

  • Members will not be eligible to claim an income tax deduction for personal contributions to untaxed super funds, such as West State Super.
  • The requirement to earn less than 10% of your income from salary or wages will be removed. This means Australians under 65, and those aged 65 to 74 who meet the work test (i.e. they work 40 hours within a 30-day period each income year), will be eligible to claim a tax deduction for any personal contributions made to a taxed fund.
    This change will allow individuals who are partially self-employed, partially wage and salary earners, and those working for employers that do not offer salary sacrifice, access to tax concessions for their super contributions.

What this means for you

If you're a West State Super member:

  • After 30 June, you can still make personal contributions to your West State Super account, but you won't be able to claim a tax deduction for those contributions. 
  • Instead, if you wish to claim a deduction, you may choose to make personal contributions to a taxed fund, up to your concessional contributions cap.

If you're a GESB Super member:

  • You may be eligible to claim a tax deduction for any personal contributions you make to GESB Super, up to your concessional contributions cap.

How to make a tax-deductible contribution

If you would like to make a tax-deductible contribution to West State Super under the current rules, or to make this type of contribution to GESB Super, follow the steps below.

Please note: contributions made to West State Super after our processing deadline in late June may not be eligible for a tax deduction. Our end-of-financial year cut-off dates will be available on this website and in Member Online in the coming weeks.

  1. Confirm you're eligible
    Make sure you've read page 1 of the how to claim or vary a tax deduction fact sheet for the 2016/17 financial year.
  2. Make a contribution
    Choose one of the following options:
    Please keep in mind that Australia Post can take up to six business days to deliver regular mail. You'll need to take this into account when submitting contributions to us, especially when you need to meet a processing deadline.
  3. Claim a tax deduction
    Complete the 'notice of intent to claim or vary a tax deduction' form, available on pages 3 and 4 of the how to claim or vary a tax deduction fact sheet.
    You must send us this form before you lodge your tax return or before the end of the following financial year, whichever is earlier.

Where to find more information and help

We understand this is a complex topic. To help you learn more about these changes and what they mean for your super, try these resources:

  • 2016/17 Federal Budget - changes to super: read a summary of the Federal Government's changes to super, including lower caps on concessional and non-concessional contributions, taxing investment earnings from Transition to Retirement pensions, and the new $1.6 million cap on transfers from super to income streams.
  • Contributing to your super brochure: find out the options you have for contributing to your GESB Super or West State Super account, and get step-by-step instructions on how to make a contribution.

If you'd like some advice about how these changes affect your contributions, you can:

  • Get Simple Advice: speak to one of our experienced consultants to help you work out the options available to you for adding to your super.
  • Find a personal financial adviser: if you'd like advice for your unique situation, read our guide to choosing a professional financial adviser.
    If you have any questions about your account, please call your Member Services Centre on 13 43 72. We're available between 8.30am and 5.30pm (WST), Monday to Friday.


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