If an individual is self-employed they will be able to claim contributions to a complying superannuation fund as fully tax deductible up to the age of 75 in the 2016-17 tax year. However, such contributions will only be deductible if less than 10 per cent of their total assessable income, reportable fringe benefits or reportable employer superannuation contributions is attributable to their status as an employee. Therefore, a deduction cannot increase or create a tax loss that will be carried forward. Employers can also claim these deductions for superannuation contributions made on behalf of their employees.