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.

Super contributions: How much co-contribution will I get?

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? I am also looking for something that shows the sliding scale for different income levels and different super … [Read more...]

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

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Note: The co-contribution rules for the 2014/2015 year (and for the 2013/2014 and 2012/2013 years) are very different from the co-contribution rules applicable for the 2011/2012 year. For your reference and convenience, we have retained the co-contribution rules for these previous years, at the end … [Read more...]

Super concessional contributions: 2014/2015 survival guide

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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. A contributions cap sets a limit on the amount of contributions you can make in any one year. If you exceed … [Read more...]

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

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Non-concessional superannuation contributions are more popularly known as after-tax contributions. You may even hear them called ‘undeducted’ contributions. Such super contributions are subject to a contributions cap, which sets a limit on the amount of non-concessional (after-tax) contributions … [Read more...]

Managing capital gains tax with super contributions

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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. I want to contribute the equivalent of the capital gain to my super, which is not self-managed, so I can save some … [Read more...]

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

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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? If your employer has not paid your super entitlements into your super fund, … [Read more...]

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

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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. There is a possibility that I will be able to dispose of a property during the financial years 2014/2015 or 2015/2016. My three related … [Read more...]

Super contributions: Beef up using a bring forward

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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 … [Read more...]

Turning 65: Maxing out the after-tax contributions cap

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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? Answer: For the benefit of other readers, I’ll first explain the … [Read more...]

Super contributions: Turning 65 part-way through the year

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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. My understanding is that because I am under 65 for part of the 2013/2014 financial year then I can … [Read more...]