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  • Non-concessional contributions and contribution caps

    Non-concessional contributions are:

    • from your after-tax income
    • not taxed in your super fund.

    From 1 July 2021, the non-concessional contributions cap is being increased to $110,000 as a result of indexation in line with average weekly ordinary time earnings (AWOTE). If you contribute more, you may have to pay extra tax

    From 1 July 2017 to 30 June 2021, the non-concessional contributions cap is $100,000.

    Your own cap might be different. It can be:

    If you take money out of your super and put it back later, it counts as a new non-concessional contribution, unless you have claimed and been allowed this amount as a tax deduction.

    If you have more than one fund, the total of all non-concessional contributions made to all your funds during a financial year count towards your non-concessional contributions cap.

    We provide tips to help you avoid exceeding the non-concessional contributions cap.

    If you exceed your non-concessional contributions cap, we will let you know and tell you what your options are to pay the extra tax.

    You must also lodge a tax return for that year if you exceed your cap.

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      Last modified: 20 Jul 2021QC 19749