From www.smsfadviser.com: Claiming deductible contributions for personal superannuation requires compliance with specific tax rules, including timely lodging of a valid “Notice of Intent” to claim a deduction.

Taxpayers must meet certain conditions, such as maintaining fund membership and ensuring contributions are not withdrawn.

Failure to correctly follow these steps can result in deductions being disallowed, as seen in a case where a taxpayer was denied claims due to an invalid notice lodged by their accountant.