Non-concessional contributions

Contributions into a superannuation fund which are NOT taxed as income for the fund. These are sometimes known as un-deducted contributions because the person paying the contribution into the fund cannot claim a tax deduction for the payment.

Super fund members are subject to a limit on the amount of non-concessional contributions that can be made in a given year. Before the 1 July 2017, the annual limit is $180,000. After that date, the annual limit will fall to $100,000 per year, subject to the member holding no more than $1,600,000 in superannuation contributions.

The annual limits are subject to carry forward provisions over a three year period. As the annual limits are about to change, these carry forward provisions are currently quite complex.  Please feel free to discuss these if you think that they are relevant in your situation.

The Dover Group