How to claim or vary a tax deduction

GESB Super members only

You may be able to claim a tax deduction for personal concessional contributions you have made to your super account with us.

Due to Federal Government changes to the rules relating to super, members are not eligible to claim a tax deduction for personal contributions received after 30 June 2017 to a West State Super account.

Following the steps below will help you complete the form and help you confirm that you’ve read the relevant information.

1. Read the fact sheet so you know how the tax deduction works

If you want to claim a tax deduction on a personal contribution that you’ve made to your account, then you need to:

  1. Fill in the 'Notice of intent to claim or vary a tax deduction' form for that financial year.
  2. Receive a confirmation from us.
  3. Submit your tax return for that year.

The fact sheet explains the rules that apply so you can work out if you are able to claim a tax deduction. Special rules apply when you have withdrawn or rolled over part of your benefit, or if you are a high income earner.

Please read the fact sheet carefully to make sure your application is valid.

Due to Federal Government changes to the rules relating to super, members are not eligible to claim a tax deduction for personal contributions received after 30 June 2017 to a West State Super account.

We recommend that you seek professional financial advice and/or tax advice if you wish to claim a deduction for your super contributions. This is a complex area and it is important to confirm your eligibility, particularly if there are any other tax considerations that apply.

If you have any questions, please contact your Member Services Centre on 13 43 72 for more information.

2. Download the form

First, click the link below to download the ‘How to claim or vary a tax deduction for personal contributions’ fact sheet for the financial year you want. You will need to print out page 3 and 4 of the document to complete the form.

When you complete your 'Notice of intent to claim or vary a tax deduction' form, you’ll need to complete four sections. You might like to print the form first then use this page as a guide as you complete each section.

3. Provide your personal details

This image shows the ‘Section 1 - Your details’ section of the How to claim or vary a tax deduction for personal contributions form. In this section, you need to provide your GESB Super member number and personal details including your title, surname, given name or names, date of birth, gender, telephone number, address, tax file number (TFN) and email address. You don’t have to provide your TFN. However, if we do not have your TFN, we may not be able to accept your contributions. We will not accept this notice as valid if we cannot accept or are required to return the contributions it applied to. Providing your TFN will also assist in correctly identifying you.

These details include your member number, name, date of birth, contact details and your tax file number (TFN).

You can find your member number and account details on any statement you’ve received from us.

4. Tell us if this is a new notice or you are varying an earlier notice

This image shows the ‘Section 2 – Tax notice for the financial year ending 30 June 2021' section of the How to claim or vary a tax deduction for personal contributions form. In this section, you need to confirm that you are an eligible person and you intend to claim a tax deduction for your personal super contributions to your GESB Super account nominated in Section 1, for the financial year ending 30 June 2021. If this is a notice varying an earlier notice, tick box ‘Yes’ and sign at Section 4; if not, tick box ‘No’ and sign at Section 3. Please note you can only vary a previous notice of intent to reduce (including to nil) the amount you are claiming as a deduction. If you want to increase the amount you are claiming as a deduction, you will need to complete Section 3 of this form, as a second notice is required specifying the additional amount you wish to claim. The section then includes a note informing that personal contributions for which you claim a personal tax deduction are not eligible for the Commonwealth Government Super Co-contribution.

Here you need to confirm that you are an eligible person and you intend to claim a tax deduction. If this is the first notice for that financial year, tick the ‘No’ box and move to section 3. If you have previously lodged a notice to claim a tax deduction form for that financial year to us and you want to change the amount you want to claim the deduction on, then tick the ‘Yes’ box and move straight to section 4.

If you want to increase the amount you want to claim the deduction on, then you’ll need to complete section 3 as well as section 4.

5. Tell us the amount you want to claim a tax deduction on

In the first box you need to tell us the amount of your personal contributions covered by this notice in the financial year you are claiming for.

This image shows part of ‘Section 3 – Intention to claim a tax deduction’ section of the How to claim or vary a tax deduction for personal contributions form. Complete this section if you have not previously lodged a valid notice for these contributions, or you have previously lodged a notice but wish to increase the amount stated in that notice. Enter your personal contributions covered by this notice in the above financial year in the box provided. Please note, you should not include any amounts covered by a previous valid notice unless you are varying the amount to be deducted. Next, enter the amount of these personal contributions you will be claiming as a tax deduction in the box provided.

In the second box you need to tell us the amount of these contributions that you are claiming a deduction on. (If you are increasing the amount claimed, you will need a new notice. Please provide the extra amount you would like to claim.)

Next you’ll need to carefully read the declaration to make sure you meet all the requirements.

This image shows part of ‘Section 3 – Intention to claim a tax deduction’ section of the How to claim or vary a tax deduction for personal contributions form. In this section, you need to carefully read the declaration and make sure you meet all the requirements. You need to declare that you are lodging this notice at the earlier of either: 1. Before the end of the day that I lodged my income tax return for the income year in which the personal contributions covered by this notice were made, OR 2. Before the end of the income year following the year in which the contribution was made. You also need to declare that at the time of lodging this notice: 1. You are a member of the super fund stated in Section 1. 2. The super fund stated in Section 1 still holds these contributions 3. You have not elected at any time to treat these contributions as downsizer contributions 4. These contributions have not been the subject of a notice of re-contribution to the ATO Commissioner made in order to avoid liability for First Home Super Saver tax. 5. This super fund has not begun to pay a superannuation income stream based in whole or part on these contributions. 6. You intend to claim the personal contributions stated in this Section as a tax deduction. 7. If you have withdrawn or rolled over a part of your super benefit, you will not be given a deduction note for the entire contribution, 8. You have not included these contributions in an earlier valid notice. 9. Where you have reached age 65 but not yet age 75, you confirm that you have worked at least 40 hours in a period of 30 consecutive days in the financial year work test as you meet the following conditions: you have met the work test in the previous financial year, and you had a total superannuation balance of less than $300,000 at the end of the previous financial year, and you haven’t previously relied on the work test exemption to make contributions. 10. You have read the section ‘Important information about your concessional contributions cap’ and confirm the amount you intend to claim as a tax deduction will not exceed your concessional contributions cap. 11. You acknowledge and understand that this notice cannot be withdrawn or revoked by me once it has been received by GESB. The information given on this notice is correct and complete. You then need to sign and date your completed form.

If you are unsure about any of the declaration statements, contact us on 13 43 72 for more information.

Then sign and date the form.

6. Are you changing the amount you want to claim a tax deduction on?

This image shows part of ‘Section 4 - Variation of previous valid deduction notice’ section of the How to claim or vary a tax deduction for personal contributions form. Complete this section if you have already lodged a valid notice for these contributions and wish to reduce the amount stated in that notice. Enter your personal contributions covered by this notice in the above financial year in the box provided. Next, enter the amount of these personal contributions claimed in your original notice of intent in the box provided. Finally, enter the amount of these personal contributions you will now be claiming as a tax deduction in the box provided.

Use this section if you want to reduce the amount you previously advised us you want to claim a deduction on:

  • In the first box - tell us the amount of your personal contributions covered by this notice in the financial year you are claiming for
  • In the second box - tell us the amount that you previously advised you wanted to claim a tax deduction on
  • In the third box - tell us the amount of these contributions that you are now claiming a deduction on

Next you’ll need to carefully read the declaration to make sure you meet all the requirements

This image shows part of ‘Section 4 - Variation of previous valid deduction notice’ section of the How to claim or vary a tax deduction for personal contributions form. In this section, you need to carefully read the declaration and make sure you meet all the requirements. You need to declare that at the time of lodging this notice: 1. You are a member of the super fund stated in Section 1. 2. The super fund stated in Section 1 still holds these contributions and has not begun to pay a superannuation income stream based in whole or part on these contributions 3. You intend to claim the personal contributions stated in this Section as a tax deduction. You also need to declare that you wish to vary the amount on your previous valid notice for these contributions by reducing the amount you advised in your previous notice and confirm one of the following: 1. You have lodged your income tax return for the year in which the contribution was made, before the end of the following income year, and this variation notice is being lodged before the end of the day on which the return was lodged 2. You have not yet lodged your income tax return for the relevant year and this variation notice is being lodged on or before 30 June in the financial year following the year in which the personal contributions covered by this notice were made. 3. The ATO has disallowed your claim for a deduction for the relevant year and this notice reduces the amount stated in your previous valid notice by the amount that has been disallowed. You acknowledge and understand that this notice cannot be withdrawn or revoked once it has been received by GESB. The information given on this notice is correct and complete. You then need to sign and date your completed form.

If you are unsure about any of the declaration statements, contact us on 13 43 72 for more information.

Then sign and date the form.

7. Send the form in

Now that you’ve completed and signed the ‘Notice to vary or claim a tax deduction form’, you need to send your completed form to us at:

GESB
PO Box J 755
Perth WA 6842

Australia Post can take up to six business days to deliver regular mail. Please take this into account when submitting any forms or documents to us, especially when you need to meet a processing deadline.

We’re here to help

If you have questions about claiming a tax deduction on your contributions or need more help with the form, please call us on 13 43 72 between 7.30am and 5.30pm (AWST), Monday to Friday.

Page last updated 01 July 2020

Thank you for printing this page. Remember to come back to gesb.wa.gov.au for the latest information as our content is updated regularly. This information is correct as at 09 July 2020.