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Non-Concessional Contributions

Generally, non-concessional contributions are those contributions made by or for you to a complying super fund that are not included in your fund's assessable income.

Non-concessional contributions are sometimes known as 'after-tax' contributions. These contributions include:

  • personal contributions that you aren't allowed an income tax deduction for
  • contributions your spouse makes to your super fund
  • contributions in excess of your concessional contributions cap - that is, your excess concessional contributions

Non-Concessional Contributions Cap
For the 2014-15 financial year, the non-concessional contributions cap is $180,000 per person. The cap is also $180,000 for the 2015-16 financial year. People aged under 65 years may be able to make non-concessional contributions of up to three times their non-concessional contributions cap for the year, over a three-year period. This is known as the ‘bring-forward’ option.

Tax on Non-Concessional Contributions
No tax is payable on non-concessional contributions.