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From 1 July 2007, if you are contributing a retirement exemption amount to a superannuation fund or RSA, the amount is generally a non-concessional contribution. To exclude the amount from your non-concessional contributions cap and have it count towards your superannuation CGT cap instead ($1.315m for 2013–14), you must notify the fund on Capital gains tax cap election(NAT 71161). You must complete this form by no later than the time you make the contribution.