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  • 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:

    Summary of types of contributions

    Contribution type




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

    Contributions from after-tax income


    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