Claiming a tax deduction on personal contributions to your super
You may be able to claim a tax deduction for your personal super contributions when completing your annual tax return. Deductions reduce your taxable income and could reduce the amount of tax you need to pay.
Personal contributions that you claim as a tax deduction will be taxed at 15%, up to the yearly limit or concessional contributions cap.
This is a complex area and we recommend that you seek professional financial advice and/or tax advice if you wish to claim a deduction for your super contributions.
Who can claim a tax deduction?
There are rules around who can claim for personal super contributions, as determined by the Federal Government.
GESB Super members are eligible
You can claim a tax deduction for contributions made to a taxed fund, such as GESB Super, up to your concessional contributions cap of $30,000 per year (if you meet the eligibility requirements).
West State Super members are not eligible
You cannot claim a tax deduction for personal contributions made to a West State Super account (as of 1 July 2017). You might choose to make personal contributions to a taxed fund instead.
How to make a tax-deductible contribution to GESB Super
First, read the relevant fact sheet to check whether your contribution will be eligible to claim as a tax deduction:
- How to claim or vary a tax deduction for personal contributions - fact sheet 2025/26
- How to claim or vary a tax deduction for personal contributions - fact sheet 2024/25
These fact sheets explain the conditions you need to meet to be eligible to claim a tax deduction for the relevant year. Special rules apply when you have withdrawn or rolled over part of your benefit, or if you are a high-income earner.
If you’re eligible and decide to go ahead, you can make a BPAY® contribution through Member Online in the 'Contribute' section. Alternatively, you can complete a super contributions form and send this to us with your cheque or money order.
How to claim or vary a tax deduction
Once you have made an eligible contribution, you can complete a notice of intention to claim this as a tax deduction. You’ll then need confirmation from us before you submit your claim to the Australian Tax Office (ATO) as part of your tax return.
See our ‘How to claim a tax deduction’ FAQ for details.
Make the most of your contribution options
Learn more about contributing to your super with our resources below.
How much can you contribute?
Find out moreFind out more about the limits on the amount that you or your employer can contribute to your super account, also known as caps.
Contributions calculator
Use calculatorWork out how to make the most of your super contributions, both before and after tax.
Ways you could contribute
Find out moreLearn about the options you have for contributing to your GESB Super or West State Super account.
Get professional advice
If you'd like advice for your unique situation, read our guide to choosing a professional financial adviser.
More information
- Read our Contributing to your super brochure
- Learn about Tax and your super
- Download the GESB Super Product Information Booklet
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 22 June 2026.