From www.smsfadviser.com: SMSF members often believe they must inform the ATO of personal deductible contributions before lodging their tax returns, which is incorrect.

Personal contributions are non-concessional by default and only become concessional when the superannuation fund acknowledges a valid S.290-170 notice.

Unlike APRA funds, SMSFs do not report these contributions, leaving it up to the member’s tax return to determine deductibility, which can lead to missed deductions if accountants rely solely on MyGov for checking contribution status.