The concessional cap for 2025–26 is $30,000 per year. This includes your employer's SG contribution (12%) plus any salary sacrifice or personal deductible contributions.
Division 293 tax applies if your income plus concessional contributions exceeds $250,000. An additional 15% tax is charged on the lower of: the excess over $250,000, or total concessional contributions.
Non-concessional contributions are after-tax contributions. The annual cap is $120,000. Bring-forward rules may allow up to $360,000 over 3 years.
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The concessional cap is $30,000 per year for 2025–26. Concessional contributions include your employer's 12% SG contribution, salary sacrifice, and personal contributions you claim a tax deduction for. Contributions within the cap are taxed at 15% inside super instead of your marginal rate.
Division 293 tax is an additional 15% tax on concessional super contributions for high-income earners. It applies when your income plus concessional contributions exceeds $250,000. The tax is calculated on the lower of: the excess over $250,000, or total concessional contributions. This effectively brings the super contributions tax rate to 30% for affected individuals.
Yes, if you are under 75 and meet the work test (if aged 67–74), you can make a personal super contribution and claim a tax deduction. You must lodge a Notice of Intent to Claim a Deduction with your fund before lodging your tax return. The deduction converts the contribution to a concessional contribution, subject to the $30,000 cap.
If your total super balance is below $500,000 on 30 June of the previous year, you can carry forward unused concessional cap amounts from up to 5 previous years. This allows you to make larger catch-up contributions in a single year, particularly useful after career breaks or periods of lower income.
Non-concessional contributions are after-tax contributions you make from your own savings. The annual cap is $120,000. Under the bring-forward rule, you can contribute up to $360,000 in a single year (using three years' worth of caps) if your total super balance is below $1.66 million. Excess non-concessional contributions are taxed at 47%.