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  • Excess non-concessional superannuation contributions

    There are limits or caps on the amount of personal contributions your clients can make to superannuation. If you have clients who go over their non-concessional (after-tax) contributions cap in a financial year, they will need to lodge a tax return for that year and may have to pay extra tax.

    We will send an excess non-concessional superannuation contribution determination to your clients if they have:

    • exceeded their non-concessional contribution cap, and
    • not lodged that year's income tax return within 28 days of their lodgment due date.

    We will issue a separate determination for each financial year that your client has excess non-concessional contributions.

    If you do not want your client to receive a determination before you submit their tax return, you need to request a lodgment deferral before the due date.

    See also:

    Last modified: 06 Aug 2018QC 56405