Superannuation is an expense to every employer who pays wages.  However, Superannuation is not tax-deductible until it is paid and is received by your employee's superannuation fund.

For the June quarter superannuation, i.e., from 1 April to 30 June, this is due to be paid by 28 July.  However, this means it is not tax-deductible until the next financial year. To claim a tax deduction in the current financial year, you will need to pay your employees' superannuation before 30 June.  As the funds need to be received in your employee's fund, you will need to pay it a week or two before the end of the financial year.

You can also make a contribution personally to your superannuation fund. This is recommended for sole traders. When making the contribution, contact your superannuation provider to let them know you intend to claim a tax deduction for this contribution. 

You don’t have to claim a tax deduction, but if you do, you have to let your superannuation provider know.  Your superannuation provider should write to you to confirm your decision to claim a tax deduction. They will report your intention to claim a tax deduction to the ATO. Without this acknowledgment, you can not claim a tax deduction.

The key is to make sure all superannuation payments are made early enough before the end of the financial year, to ensure all payments are received by the superannuation funds before 30 June.