Income tax: where a 'non-employer sponsored superannuation fund' has paid tax on a member's contributions, what can that member do to have the tax recovered to his/her superannuation account if the member is not eligible to claim, or has chosen not to claim, a tax deduction for the contributions?

Taxation Determination TD 92/167 sets out the requirements of the notice to be given in accordance with subsection 82AAT(1B) of the Income Tax Assessment Act 1936 (ITAA 1936) regarding personal superannuation contributions made from 1 July 1988 to 30 June 1992.

The law for that period was structured so that all personal contributions were assessable contributions and therefore taxed in the fund unless the person notified the fund that a deduction was not being claimed. There was no limit on the time allowed for giving a notice, and an assessment could be amended at any time to give effect to the notice.

From 1 July 1992 to 30 June 2007 a new subsection 82AAT(1B) of the ITAA 1936 provides for a deduction notice to be given to the fund to indicate the intent to claim a deduction.

Further, for the 2007-08 income year and later income years deduction notices for personal contributions are required under section 290-170 of the Income Tax Assessment Act 1997. The administrative practices for deduction notices are contained in the instructions and form Notice of intent to claim a tax deduction for super contributions or vary a previous notice (Nat 71121).

TD 92/167 no longer gives the current ATO view in relation to deduction notices and is withdrawn with effect from today.

However, TD 92/167 continues to provide the ATO view on the requirements of deduction notices under subsection 82AAT(1B) of the ITAA 1936 for personal superannuation contributions made from 1 July 1988 to 30 June 1992.