• Contribution caps

    Caps apply to contributions made to your super in a financial year. If you contribute more than these caps, you may have to pay extra tax.

    The cap amount, and how much extra tax you have to pay, depends on:

    Our fact sheet Super contribution limits is a useful summary of the information on this topic. It is available for you to download and print.

    Summary of types of contributions

    Contribution type

    Concessional

    Non-concessional

    Description

    Contributions from before-tax income, or for which a tax deduction has been claimed

    Contributions from after-tax income

    Includes

    Compulsory employer contributions

    Salary sacrifice contributions

    Contributions for which a tax deduction has been claimed

    Personal contributions that have not been claimed as a deduction

    Spouse contributions

    Contributions which exceeded your before-tax cap if not released from the fund

    Last modified: 16 Jan 2017QC 31867