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Contribution caps

The Government limits the amounts you can contribute to super. If you go over the limits, you may pay extra tax. The limits are called contribution caps. 

There are two types of super contributions:

  • Concessional
  • Non-concessional

Concessional (before tax) contribution caps

Concessional contributions include:

  • All employer contributions (including salary sacrifice) from your before-tax income
  • Personal contributions for which you claim an income tax deduction (e.g. self-employed people)

Check out the Australian Taxation Office (ATO) website for a more detailed definition of concessional caps.


For 2016-17 People born after 30 June 1967 People born on or before 30 June 1967
Cap amount $30,000 $35,000
Other information Any concessional contributions in excess of the cap will also count towards the non-concessional contributions cap. People aged 50 or over at any point during the financial year have the higher cap. Any concessional contributions in excess of the cap will also count towards the non-concessional contributions cap.

 

What if you exceed your concessional contributions cap?

If you exceed your concessional contributions cap, the ATO will look at information provided to them from your super funds (including Sunsuper) as well as information you report in your tax return to assess if you need to pay the excess concessional contributions charge. Check out the ATO website for more information on what happens if you go over your concessional contributions cap and how any tax can be paid.

Non-concessional (after tax) contribution caps

Non-concessional contributions include:

  • Personal member voluntary contributions (no tax deduction claimed)
  • Spouse contributions
  • Any concessional contributions over the concessional contribution cap

Check out the ATO website for a more detailed definition of non-concessional caps.

For 2016-17 People born after 1 July 1951 People born on or before 1 July 1951
Cap amount $180,000 $180,000
Other information People under 65 at any point during the financial year may be able to bring forward two years’ of non-concessional contributions, allowing you to contribute up to three times the cap (that is $540,000) at once or at any time during the three financial years. The “bring forward” rule does not apply to people aged 65 or over on 1 July of the financial year.

 

What if you exceed your non-concessional contributions cap?

Legislation has been passed to allow members to withdraw excess non-concessional contributions made from the 2013/14 financial year onwards, plus associated earnings. The ATO will contact you about your situation if this applies to you. Check out the ATO website on what happens if you go over your non-concessional contributions cap.

We're here to help

If you'd like more information about contribution caps, you can visit the ATO website or give us a call on 13 11 84


$180,000
$180,000