The Coalition will add further integrity checks to the deductibility of personal superannuation contributions.

Last year a change was made to allow anyone to claim a tax deduction for personal superannuation contributions. When you claim a personal deduction, you are obliged to tell your super fund so they can process it correctly and withhold 15% tax – however there have been few checks around this.

The ATO will increase the documentation requirements and it will no doubt be backed with increase data matching and audit focus.