Making superannuation contributions

Superannuation contributions (including personal contributions and employer contributions) are a cash amount, or in some cases an asset, that is contributed to a complying superannuation fund, on behalf of an individual under the age of 75.

Super contributions and earnings on those contributions are the key to accumulating a substantial retirement nest egg. Find out how you can make concessional (before-tax) contributions, non-concessional (after-tax) contributions, receive co-contributions and more.


Listed below are some of our key articles about making super contributions. For more articles on this topic continue scrolling down the page.

Set out below are all SuperGuide articles explaining Making superannuation contributions.

SuperGuide checklist: 10 more ways to boost your super

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Note: This article is the second in a special two-part series that SuperGuide updates regularly, designed to help SuperGuide readers more easily access the hundreds of questions and articles that we have published on the SuperGuide website. This article, ’Super checklist: 10 more ways to boost your … [Read more...]

Superannuation Guarantee: What is the maximum SG employers must pay?

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Q: I am earning a salary of $270,000 including super. I am aged 42. I understand a maximum contribution level applies based on a 9.5% SG contribution, before the balance up to $30K limit can be made on a salary sacrifice basis. Can you please confirm what the maximum SG contribution is allowed to be … [Read more...]

Super for beginners, part 18: My employer hasn’t paid my SG. What can I do?

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Q: What steps can I take to ensure my employer contributes all that I am owed to my super fund? I have been asking my employer for the last 3 to 4 months about putting my super contributions into my super fund, as they have not done so since I started working there about 1.5 years ago. I only … [Read more...]

Upper limit on SG contributions (for 2014/2015 and previous years)

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Note: This article explains the maximum superannuation contribution base for the 2014/2015 year, 2013/2014 year and previous years. The maximum superannuation contribution base is used to determine the maximum Superannuation Guarantee (SG) contribution that an employer is required to make under … [Read more...]

Salary sacrificing and super: 10 facts you should know

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Salary sacrificing, by making before-tax super contributions, is a popular strategy for employees on middle-to-high incomes. The deal is that you increase your superannuation balance (and pay 15% contributions tax, and for those earning more than $300,000, 30% tax on super contributions) while … [Read more...]

Financial System Inquiry: Super and retirement summary

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On 7 December 2014, the federal government released the Financial System Inquiry (FSI) Final Report, a 320-page document providing recommendations on five main themes. The FSI committee and secretariat received 6,800 submissions and held hundreds of stakeholder meetings. The FSI crew also met with … [Read more...]

Who can make tax-deductible super contributions?

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Generally speaking, you can make two types of super contributions: non-concessional (after-tax) contributions and concessional (before-tax) contributions. Concessional contributions can also include tax-deductible super contributions, where an individual claims a deduction. For the 2014/2015 … [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 earlier 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 … [Read more...]

Concessional contributions: What form do I use to claim a tax deduction?

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Q: I want to make a tax-deductible super contribution to my SMSF. I am trying to find the official form for claiming this type of deduction. Could you lead me to a link where I could find a generic S290-170 notice of intent to deduct? A: You can download the ‘Notice of intent to claim or vary a … [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. This article … [Read more...]