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Notice of Intent: Vary or Add to a Super Deduction

Updated 17 October 2026 · General information · 3 min read

General information only. Not tax, legal or financial advice. We are not the ATO. Check ato.gov.au or ask a registered tax agent. Last checked against ATO pages: 17 October 2026. Amounts and dates marked expected or not verified should be re-checked before you rely on them. Examples use made-up numbers. This page contains no affiliate links.

Short answer: The ATO says you can vary a notice of intent only to reduce the amount (including to nil); you cannot revoke or withdraw it. If you want to increase the amount you will claim, you do not send a variation: you give your fund a second notice for the additional amount, which is subject to the same lodgment deadline. You vary using form NAT 71121, your fund's own form, or a letter with the original information, a statement that you wish to reduce, and the new amount.

Timing

You can vary until the due date for claiming the deduction (the earlier of the day you lodge your return or the end of the income year after the contribution). If the ATO disallows part of your deduction, you can vary after that date, to reduce the notice by the amount not allowable. Your fund must send written acknowledgment of the variation.

When a notice or a variation is not valid (ATO; two separate lists)

A notice is not valid if you are no longer a member of the fund; the fund no longer holds the contribution; the notice includes an amount covered by a previous notice; the fund has started paying an income stream from the contribution; you have lodged an application to split the contribution; or the amount was released from the fund under the first home super saver scheme or is an FHSS amount you recontributed. If you rolled over or withdrew your entire interest before giving the notice it is not valid; after a partial rollover or withdrawal you can deduct only the part still in the fund.

A variation is not effective if you are no longer a member of the fund, the fund no longer holds the contribution, the fund has begun paying an income stream based wholly or partly on it, or you missed the time limit. If a variation is not valid, the contributions tax cannot be adjusted.

You need a separate notice for each fund.

Made-up example

You gave a notice for $5,000, then decide to claim only $4,000 so the remaining $1,000 stays a non-concessional contribution; whether you qualify for the government co-contribution depends on your income and other conditions (the ATO's own example, which uses a $4,000 notice rather than a variation, says the person 'may be eligible'). You send a variation for $4,000 before you lodge and wait for the acknowledgment.

Related

Claim a super deduction: notice of intent · Small business offset · EOFY checklist

FAQ

Can I cancel the notice entirely?

You can reduce it to nil, but not revoke it.

Do I need a notice for each contribution?

One notice can cover all personal contributions in the year to a fund.

What we could not verify