Search for
	In: ato.gov.au Individuals section only	Advanced search Search tips

> > > > Contributions

What do you want to do?
Fill in your tax return
Lodge your tax return
Work out your tax
Make a payment or receive a refund
Get a tax file number or Update your details
Check your superannuation
Find a rate or calculator
Find a form or publication
Fix a problem
Get help

Your situation
Where do I start?
Employment
Studying and student debt
Investment & superannuation
Youth
Families
Travelling/international
Other situations

Tax topics A-Z
A-I
L-Z
List all

Law, rulings & policy
Legal Database
Law
Rulings & ATO view
ATO policy & guidelines

Compliance issues
Our Compliance program
How we make it easier for you to comply
Tax planning & schemes
Tax evasion & crime
Objections, amendments & reviews

Community consultation
About consultation
Consultative forums

Super contributions - for defined benefit funds and constitutionally protected super funds

Introduction

From 1 July 2007, contributions caps apply to the contributions made to your superannuation funds. If you exceed a cap, extra tax is payable on the excess contributions amount.

Special rules can apply to contributions made to:

For more information about excess concessional or non-concessional contributions tax, including the current cap amounts, refer to Super contributions - too much super can mean extra tax (NAT 71433).

Last Modified: Tuesday, 16 April 2013

Table of contents

Introduction

Defined benefit funds

Constitutionally protected funds

What to do/read next

Give us your feedback