Non-concessional contributions

Non-concessional is a special term associated with after-tax super contributions. Concessional is a term used to describe favourable tax treatment. For example, earnings in superannuation funds receive concessional tax treatment. The term 'concessional contributions' means that such contributions receive special tax treatment.


Non-concessional contributions are after-tax contributions including spouse contributions and contributions made under the Super Co-contribution Scheme.

Non-concessional contributions were previously known as undeducted contributions.

Set out below are all SuperGuide articles explaining Non-concessional contributions.

Q: Where do I go to find a calculator that helps me work out how much co-contribution I will be entitled to, and how much super I need to contribute to get that co-contribution?

Cashing in on the co contribution rules (2014/2015 year)   Super Guide

The federal government is giving away money to anyone who makes a non-concessional (after-tax) contribution to their super fund, and who earns less than $49,488 a year (for the 2014/2015 year). The tax-free giveaway is officially called the co-contribution scheme.

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.

Managing capital gains tax with super contributions   Super Guide

Q: I am about to make a capital gain of about $200,000 on an investment property I have owned for several years. My marginal tax rate is 32.5% and I am an employee, and 43 years old.

Super for beginners, part 19: My employer has gone broke. What happens to my SG entitlements?   Super Guide

Q: My employer has suddenly ceased trading and despite appearing on weekly pay slips, I and fellow employees find no super contributions have been made, in my case for over 12 months. What, if any recourse, do we have?

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?

Turning 65: Maxing out the after tax contributions cap   Super Guide

Q: If you turn 65 and retire after 1 July 2013, can you still make the $450,000 bring-forward non-concessional contribution as long as you make the contribution before 30 June 2014? Or do you have to satisfy the work test to do so?

Super contributions: Turning 65 part way through the year   Super Guide

Q: I turned 65 in January 2014. So I was 64 years of age for a large part of the 2013/2014 financial year, but of course I turned 65 during the 2013/2014 financial year, that is, in January 2014.