Note: This article explains the rules applicable to concessional contributions for the 2018/2019 year (and for the 2017/2018 year, and later in the article, also explains the rules applicable for the 2016/2017 year, and earlier financial years).
Superannuation contributions can be divided into two types — concessional (before-tax) contributions and non-concessional (after-tax) contributions. 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 deals with concessional contributions, including what type of super contributions can be classified as concessional contributions, and how much you can contribute as concessional contributions each financial year.