Contributions caps

Every year, you are entitled to make super contributions. If you exceed a certain amount of contributions each year however, known as the contributions cap, any contributions above that cap will be hit with penalty tax.

You have two caps – a concessional contributions cap, and a non-concessional contributions cap.


Set out below are all SuperGuide articles explaining Contributions caps.

Super concessional contributions: 2014/2015 survival guide   Super Guide

Superannuation contributions can be divided into two types — concessional (before-tax) and non-concessional (after-tax). Each type of super contribution is subject to a contributions cap.

Your 2014/2015 guide to non concessional (after tax) contributions   Super Guide

Non-concessional contributions are more popularly known as after-tax contributions. Such contributions are subject to a contributions cap, which sets a limit on the amount of after-tax contributions that you can make in one year.

Double contributions tax for high income earners   Super Guide

Anyone earning more than $300,000 (including rental property losses and other items) now pays 30% tax on concessional contributions paid into a super fund, doubling the super tax bill for high-income earners. The regular contributions tax is a flat rate of 15%.

Concessional contributions caps: 10 facts you should know   Super Guide

We receive many questions about the concessional contributions caps. Throughout 2014, SuperGuide, as always, will regularly update readers on any proposed changes to the contributions caps (and other super changes), and the implications of such changes on super strategies.

Non concessional contributions: Tread carefully when aged 63 or 64 or 65 (3 Q & As)   Super Guide

Q: I am 64 and want to take advantage of the bring-forward rules when making non-concessional contributions. I turn 65 sometime during the 2014/2015 financial year.

Super contributions: Beef up using a bring forward   Super Guide

Q: Under the 2-year bring-forward of non-concessional contributions, if a person makes an after-tax contribution of $150,001 when age 64 during the 2013/2014 year, can he continue to contribute the balance of the $450,000 anytime during the next 2 years without having to satisfying the work test?

Salary sacrificing and super: 10 facts you should know   Super Guide

Salary sacrificing, by making before-tax superannuation contributions, is a popular strategy for employees on middle-to-high incomes.

65 and over: making super contributions   Super Guide

Q: From reading SuperGuide articles, I can see that for people between 60 and 74 years, the concessional contribution cap is $35,000 a year, and that for non-concessional contribution, the cap is $150,000.

Superannuation contributions: Wearing two caps   Super Guide

Q: Are the caps relating to ‘concessional’ and ‘non-concessional’ contributions regarded as separate? Can I contribute $25,000 concessional and $450,000 non-concessional sums to my super fund for the 2013/2014 year?

Bring forward rule: 10 facts you should know   Super Guide

I receive a lot of questions from readers seeking information about how the non-concessional (after-tax) super contributions rules work; in particular, how the bring-forward rule works.