[Awan Hammad]

Hi Mark

A member of a SMSF cannot claim a tax deduction for contributions made to a non complying Superannuation Fund. A Fund that has had its regulation details removed from Super Fund Look Up due to outstanding returns is not considered to be a non complying Superannuation Fund.

The ATO on their website states:

“It is not recommended that contributions or rollovers be made to funds that have had their regulation details removed.”

My view is that a member can claim a tax deduction for a personal contribution made to a Fund that has had its regulation details removed from Super Fund Look Up (as long as it is not a con complying Superannuation Fund).

Thanks

SMSF AAA