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Excess contributions

The amount of money you can deposit in superannuation fund each year, is subject to superannuation contributions caps.

Concessional (before-tax) contributions are subject to an annual concessional contributions cap, which is increased periodically.

Non-concessional (after-tax) contributions are also subject to an annual non-concessional contributions cap (indexed in line with the concessional contributions cap), and Australians under the age of 65 can bring forward up to 2 years of the non-concessional cap in a single year (bring-forward rule).

If your super contributions (concessional or non-concessional) exceed the relevant cap, the amount of super contributions above the cap are known as excess contributions – excess concessional contributions if above the concessional cap, and excess non-concessional contributions if above the non-concessional cap.

For a summary of the excess contributions rules, see SuperGuide article Excess contributions rules: A quick summary. For a quick explanation of the rules, continuing reading the next few paragraphs.

Excess concessional contributions

Excess concessional (before-tax) contributions and associated earnings are counted towards the person’s assessable income for the financial year in which the excess contributions were made, less a 15% tax offset for contributions and earnings tax already paid. Excess concessional contributions can be withdrawn from the super fund to pay the additional income tax.

Excess non-concessional contributions

Excess non-concessional (after-tax) contributions can be withdrawn, and the associated earnings on those excess contributions count towards the person’s assessable income, less a 15% tax offset for contributions and earnings tax already paid. If a person chooses not to withdraw the excess non-concessional contributions, then those excess contributions are subject to the top marginal rate of tax.

Below are key articles on excess contributions:

  • Excess contributions rules: A quick summary - Nightmare 10104616 c 100x75

    Excess contributions rules: A quick summary

  • Super alert: Have you counted your super contributions lately? - Pixmac000068849253 alert 100x75

    Super alert: Have you counted your super contributions lately?

  • Excess contributions: Happy ending to a super horror story - 5363174276 2300070017 z 100x75

    Excess contributions: Happy ending to a super horror story

  • Excess contributions tax: The most ridiculous super policy ever? - ect 100x75

    Excess contributions tax: The most ridiculous super policy ever?

  • Excess contributions: What happens if I receive an ATO assessment? - 5899259056 5092b29808 b 100x75

    Excess contributions: What happens if I receive an ATO assessment?

  • Set out below are all SuperGuide articles referring to Excess contributions.

    Dreaded double contributions tax: how Division 293 reduces super benefits for high-flyers

    February 3, 2019 by Janine Mace 9 Comments

    Dreaded double contributions tax: how Division 293 reduces super benefits for high-flyers - Pixmac000012187169 coins minimum payments 100x75

    For most high income earners, saving for your retirement through super is a sensible strategy, but you need to watch you don’t fall foul of the dreaded Division 293 tax. This delightfully named tax is an extra charge imposed on super contributions made by higher income earners. It is designed to reduce the tax ... Read more

    The short story on super contributions rules (2018/2019 year)

    January 22, 2019 by Trish Power 10 Comments

    The short story on super contributions rules (2018/2019 year) - story 11261768 c 100x75

    You can make two types of superannuation contributions – concessional (before-tax) contributions and non-concessional (after-tax) contributions – and each type of contribution has a separate limit known as a contributions cap (see text and tables below). A concessional contribution is a before-tax contribution made ... Read more

    Bring-forward rule: A definitive super guide

    January 12, 2019 by Trish Power 26 Comments

    Bring-forward rule: A definitive super guide - Pixmac000084284866 forward 100x75

    Note: The information in this article relates to the 2018/2019 financial year and the 2017/2018 financial year. The bring-forward rule allows an eligible Australian to contribute up to 3 years’ worth of after-tax contributions (non-concessional contributions) in one year, representing the annual non-concessional cap ... Read more

    Your 2018/2019 guide to non-concessional (after-tax) contributions

    January 12, 2019 by Trish Power 41 Comments

    Your 2018/2019 guide to non-concessional (after-tax) contributions - Pixmac000044104393 guide 100x75

    Note: This article explains the rules applicable to non-concessional contributions for the 2018/2019 year (and for the 2017/2018 year, and later in the article explains the rules applicable for the 2016/2017 year). See also SuperGuide articles New normal: $100,000 non-concessional contributions cap and Non-concessional ... Read more

    Super concessional (before-tax) contributions: 2018/2019 survival guide

    January 11, 2019 by Trish Power 69 Comments

    Super concessional (before-tax) contributions: 2018/2019 survival guide - Pixmac000083306201 survival 100x75

    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). Superannuation contributions can be divided into two types — concessional (before-tax) contributions ... Read more

    Super health check for beginners: 10 tips for your 2018/2019 retirement planning

    November 19, 2018 by Trish Power 3 Comments

    Super health check for beginners: 10 tips for your 2018/2019 retirement planning - checklist1 100x75

    Note: This article is current for the 2018/2019 financial year. SuperGuide regularly publishes an updated super checklist for beginner readers. More advanced checklists can be found elsewhere on the site. Use this list as a prompt for your 2018/2019 super resolutions. You may not keep all of your resolutions, but ... Read more

    Excess contributions rules: A quick summary

    November 19, 2018 by Trish Power 6 Comments

    Excess contributions rules: A quick summary - Nightmare 10104616 c 100x75

    If you plan to make superannuation contributions to a super fund, you need to be mindful of the contributions caps for both concessional (before tax) contributions and for non-concessional (after-tax) contributions. You also need to understand the financial (or other) consequences of exceeding those contributions ... Read more

    Turning 65: Maxing out the after-tax contributions cap

    November 19, 2018 by Trish Power 6 Comments

    Turning 65: Maxing out the after-tax contributions cap - Pixmac000012402975 maxing creditcard 100x75

    Note: For the 2018/2019 year (1 July 2018 through to 30 June 2019), the annual non-concessional contributions cap is $100,000, and the 3-year bring-forward cap is $300,000. The $100,000 annual cap and the $300,000 bring-forward cap also applied for the 2017/2018 year. (For the 2016/2017 year, the annual after-tax ... Read more

    Super for beginners, part 15: Super tax – as easy as 1-2-3

    November 14, 2018 by Trish Power 2 Comments

    Super for beginners, part 15: Super tax – as easy as 1-2-3 - 2623641710 8fffa6c5ac b 100x75

    Superannuation only exists because of how super savings are taxed. Superannuation savings receive tax incentives to encourage Australians to choose super as a retirement savings option. Even so, superannuation is still taxed (for most Australians), but at a lower rate of tax than non-superannuation income and ... Read more

    Boost your super: 10 planning tips for 2018/2019 year

    November 14, 2018 by SuperGuide 1 Comment

    Boost your super: 10 planning tips for 2018/2019 year - super to do list c 100x75

    Although many people are still grappling with the superannuation changes that took effect from July 2017, and several more that took effect from July 2018, it’s important to note that many of the underlying super rules remain unchanged. For example, the Superannuation Guarantee (SG) rates remain the same, contributions ... Read more

    Non-concessional contributions: 10 facts about the $100,000 cap

    September 2, 2018 by Trish Power Leave a Comment

    Non-concessional contributions: 10 facts about the $100,000 cap - 100000 non concessional cap 2018.001 100x75

    The annual $100,000 non-concessional (after-tax) contributions cap became law on 29 November 2016, and took effect from 1 July 2017 (from the start of the 2017/2018 year), and continues to apply for the 2018/2019 financial year. We receive a lot of questions from readers seeking information about how the ... Read more

    Understanding the transitional bring-forward rule (for 2018/2019 and 2017/2018 years)

    June 17, 2018 by Trish Power Leave a Comment

    Understanding the transitional bring-forward rule (for 2018/2019 and 2017/2018 years) - Understand 10555312 c 100x75

    Q1: What cap applies for the 2017/2018 year, if I triggered the bring-forward rules during the 2016/2017 or 2015/2016 years? Q2: What cap applies for the 2018/2019 year, if I triggered the bring-forward rules during the 2016/2017 year? Transitional arrangements apply for Australians who are in the middle of a ... Read more

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

    June 17, 2018 by Trish Power 2 Comments

    Non-concessional contributions: Tread carefully when aged 63 or 64 or 65 (3 Q & As) - Pixmac000068861115 tread carefully tightrope 100x75

    Note: For the 2018/2019 year, and for the 2017/2018 year, the non-concessional cap is $100,000 and the 3-year bring-forward cap is $300,000. For the 2016/2017 year, the non-concessional (after-tax) cap was $180,000, and the 3-year bring-forward cap was $540,000. Q: I am 64 and want to take advantage of the ... Read more

    After-tax super contributions: Beef up using a bring forward

    June 17, 2018 by Trish Power 2 Comments

    After-tax super contributions: Beef up using a bring forward - Pixmac000015691533 beefingup 100x75

    Note: For the 2018/2019 financial year (and for the 2017/2018 year), the annual non-concessional contributions cap is $100,000, and the 3-year bring-forward cap is $300,000. (For the 2016/2017 year, the annual after-tax contributions cap was $180,000 and the 3-year bring-forward cap was $540,000.) Q: Under the ... Read more

    Super contributions: Bring-forward rule and your Total Superannuation Balance

    May 24, 2018 by Trish Power Leave a Comment

    Super contributions: Bring-forward rule and your Total Superannuation Balance - Balance 22620521 c 100x75

    Since 1 July 2017, your Total Superannuation Balance can affect how much you can contribute to a super fund. If your Total Superannuation Balance is $1.6 million or more (for the 2017/2018 year, or for the 2018/2019 year), then you cannot make any non-concessional (after-tax) contributions – your NCC cap is nil, and ... Read more

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        • SMSF compliance for super beginners
        • Your SMSF C-A-R-T obligations
        • Doing it yourself or outsourcing
        • Finding the right administrator
        • Setting up an SMSF
        • SMSF record-keeping and reporting checklists
        • SMSFs and accountants
        • SMSF audits
        • SMSF administrative penalties
      • SMSF investment
        • Super investing for beginners
        • Drafting your SMSF investment strategy
        • SMSF asset allocation
        • Superannuation investment strategies
        • Types of super investments
        • Investment returns for 13 asset classes
        • Special SMSF investment rules
        • Franked dividends
        • SMSF borrowing
      • SMSF pensions
        • Retirement phase (formerly pension phase)
        • Types of super benefits
        • Starting an SMSF pension
        • Minimum super pension payments
        • Transition-to-retirement pensions
        • $1.6 million transfer balance cap
        • Actuarial certificates
      • SMSF borrowing
      • SMSF Q & As
    • Planning for retirement
      • Planning for retirement: A Super Guide
      • Retirement planning for beginners
        • How to plan for your retirement
        • When can you retire?
        • How long will you live?
        • How much super is enough?
        • 8 steps to super success
        • Superannuation investing for beginners
        • What is retirement phase?
        • Aspiring to a $1 million retirement
        • Retirement Calculators and Reckoners
      • What age can I retire?
      • Age-based Super Guide
      • How long will I live?
      • How much super do I need?
        • How much for a comfortable retirement?
        • Living on more than $60,000 a year
        • Living on more than $100,000 a year
        • Retirement Calculators and Reckoners
        • $1 million retirement (7% or 5% returns)
        • $1 million retirement (2% or 3% returns)
        • $1.6 million retirement
      • $1.6 million transfer balance cap
      • Types of super benefits
        • Taking a lump sum
        • Taking a super pension
        • SMSF pensions
        • Superannuation benefit payments tax
      • Will I get the Age Pension?
      • Obtaining financial advice
      • Retirement Calculators and Reckoners
        • How Much Super Is Enough Reckoner
        • Retirement Income Reckoner
        • Retirement Age Reckoner
        • Age Pension calculator
        • Annual Minimum Pension Payment Calculator
    • Accessing super
      • Accessing super: A Super Guide
      • 14 legal ways to withdraw your super
      • Definition of retirement
      • Reaching preservation age
      • Turning 65 and super
      • Types of super benefits
        • Taking a super lump sum
        • Taking a super pension
        • SMSF pensions
        • Superannuation benefit payments tax
      • Accessing super early
        • 14 legal ways to withdraw your super
        • Preservation age
        • Severe financial hardship
        • Compassionate grounds
        • Terminal illness
        • Permanent disability or permanent incapacity
        • Claiming insurance from super
        • Death
      • Divorce and super
      • Insurance and super
      • Leaving, living or working outside Australia
    • In retirement
      • In retirement: A Super Guide
      • Retirement Calculators and Reckoners
        • How Much Super Is Enough Reckoner
        • Retirement Income Reckoner
        • Retirement Age Reckoner
        • Age Pension calculator
        • Annual Minimum Pension Payment Calculator
      • Retirement phase (formerly called Pension phase)
        • Super tax rules
        • Types of super benefits
        • Transfer balance cap
        • Exempt current pension income
        • Franked dividends
        • Non-arm’s length income
        • Superannuation benefit payments tax
        • SMSF pensions
        • Transition-to-retirement pensions
      • Taking a super lump sum
      • Taking a super pension
        • Retirement phase
        • Types of super pensions
        • SMSF pensions
        • Transfer balance cap
        • Minimum super pension payments
        • Transition-to-retirement pensions
        • Defined benefit funds
        • Annuities
      • Working in retirement
        • Turning 65 and super
        • Over-65s work test
        • Transition-to-retirement pensions
        • Age-based Super Guide
        • Age pension age
      • Commonwealth Seniors Health Card
      • Age Pension rules
        • Latest Age Pension rates
        • How do the Age Pension rules work?
        • Age Pension age
        • 10 important facts about the Age Pension
        • How do I apply for the Age Pension?
        • Age Pension assets test
        • Age Pension income test
        • Age Pension deeming rules
      • Obtaining financial advice
      • Life expectancy and super
      • Superannuation death benefits
    • Saved articles

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