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  • Re-contribution of COVID-19 early release super amounts

    From 1 July 2021, super fund members can re-contribute amounts they withdrew under the COVID-19 early release of super program without those contributions counting towards their non-concessional contributions cap. These contributions can be made between 1 July 2021 and 30 June 2030.

    COVID-19 re-contribution amounts are not a new type of contribution. They are a personal contribution that we will exclude from your member’s non-concessional contribution cap. The measure will benefit those members that accessed their super under the COVID-19 early release measure and are now in a position to contribute an amount in excess of their non-concessional contribution cap.

    Individuals can use the Notice of Re-contributions of COVID-19 early release amounts approved form to make COVID-19 re-contribution amounts to any fund of their choice where the fund rules allow.

    Our web page Re-contribution of COVID-19 early release super amounts provides information to funds on our implementation of the measure including the information you will need to pass on to us. The page also includes a number of frequently asked questions and our responses.

    We have also issued three CRT Alerts 008/2021, 009/2021 and 011/2021 to inform subscribers of this measure. You can subscribe to receive future alerts by visiting our web page.

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      Last modified: 20 Sep 2021QC 66806