Non-Concessional Contributions

A Non-Concessional Contribution is after tax money that Members contribute into their SMSFs. These contributions are not taxed in your Super Fund.

There are caps on the Non-Concessional Contributions you can make each financial year. If you go over the cap, you may have to pay penalty tax on the excess amount. From 1 July 2017, the Non-Concessional Contribution cap is reduced from $180,000 to $100,000 per year. Individuals who hold a superannuation balance of more than $1.6 million cannot make any further Non-Concessional Contributions to the Fund as of 1 July 2017.

Non-Concessional Contribution Cap Table

Financial year Non-Concessional Cap Tax on amounts over cap
2017–18 $100,000 47%
2016–17 $180,000 47% (plus 2% budget repair levy)
2015–16 $180,000 47% (plus 2% budget repair levy
2014–15 $180,000 47% (plus 2% budget repair levy)
2013–14 $150,000 46.5%

Members under 65 years of age will have the option of utilising the Bring Forward Rules to contribute up to $300,000 over a three-year period depending on their total superannuation balance. Please check out the Tax Office video on Non-Concessional Contributions and the 3 years bring forward rules:

For more information on other forms of Contributions, please see our website page on Contributions in general.

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Superannuation Warehouse is an accounting firm and do not provide financial advice. All information provided has been prepared without taking into account any of the Trustees’ objectives, financial situation or needs. Because of that, Trustees are advised to consider their own circumstances before engaging our services.