There are two types of super contributions individuals can make: non-concessional (after-tax) and concessional (before-tax).
From 1 July 2015 to 30 June 2016, eligible individuals can make concessional contributions of up to $30,000 per year if they are 48 years of age or under on 30 June 2015. Eligible individuals who are 49 years of age or over on 30 June 2015 can make concessional contributions of up to $35,000 for the year.
Those who are self-employed or not employed can claim a tax deduction for their super contributions as they are treated as concessional contributions.
Individuals who are under the age of 18 can only claim a tax deduction for super contributions when their income comes from gainful employment, such as carrying on a business.
In most circumstances, those who are classified as employees cannot claim a tax deduction for making a super contribution. However, they can receive a similar tax benefit through salary sacrifice contributions.
Although the rules for claiming tax deductions on super contributions can be complex depending on the type of work an individual does, generally speaking, an individual can claim a tax deduction for super contributions if they:
are self-employed and not working under a contract principally for your labour.
are not employed
can satisfy the 10% income test rule. To satisfy this test, individuals need to prove that they receive part of their income as an employee but less than 10% per cent of their assessable income (including salary sacrifice contributions and reportable fringe benefits) are attributable to employment as an employee.