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Non-concessional contributions

How does it work?

Non-concessional contributions are made from your after-tax pay or savings.

What are the benefits?

  • Grow your super.
  • Pay less tax on investment earnings. Earnings in super are generally taxed at up to 15%, not your marginal tax rate of up to a maximum of 47%1.
  • You may be eligible for a co-contribution if you earn2 less than $60,400 in 2024/25 and at least 10% comes from your job or a business.
  • You may be eligible for a spouse contribution tax offset if you contribute to your spouse’s super and they earn3 less than $40,000 in 2024/25.

Important things to consider

  • Non-concessional contributions count towards your contribution cap and penalties may apply if the cap is exceeded.
  • Other eligibility rules apply to determine whether you’re able to make non-concessional contributions.
  • To make non-concessional contributions you must be less than 75 years old4 and, your total super balance must have been under $1.9 million on 30 June 2024.

1 Includes Medicare levy.

2 Includes assessable income (AI), reportable fringe benefits and reportable employer super contributions. To calculate available co-contribution only, AI is reduced by business deductions.

3 Includes assessable income, reportable fringe benefits and reportable employer super contributions.

Contributions must generally be accepted no later than 28 days after the month in which you turn 75.


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General advice and information only

Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.

Tax disclaimer

Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.