From www.smsfadviser.com: To successfully claim a tax deduction for personal superannuation contributions for the 2024–25 financial year, individuals must complete four steps.

Failure to meet any of these conditions can result in the loss of the ability to claim the deduction, with the ATO lacking discretion to overlook non-compliance.

The notice must be submitted to the fund trustee before lodging the personal income tax return and must comply with specific validity requirements.