Section 290-170 Notice

The most commonly overlooked requirement when claiming a deduction for personal contribution is the ‘notice requirements’. This has become a greater compliance issue for the Australian Taxation Office in recent years.

Per the Australian Taxation Office, a deduction claimed for a personal contribution without a Section 290-170 notice will be treated as a non-concessional contribution in the hands of the receiving fund.

A simple, but most commonly overlooked requirement that could save thousands in tax deduction. Surely worth the effort!


Reliance Auditing Services is a specialist independent auditing services firm providing quality audits to SMSFs, companies, not-for-profits and AFS licensees all over Australia. Reliance Auditing places a huge emphasis on educating our clients to ensure they fulfil their reporting obligations.Call: 1300 291 060 or email

DISCLAIMER: This information is an interpretation of rules, regulations and standards. It should not be considered as general or specific advice and neither purports, nor is intended to be advice on any particular matter. No responsibility can be accepted for those who act on the contents of this publication without first obtaining specific advice. Liability limited by a scheme approved under Professional Standards Legislation.