Contribution Caps apply to contributions made to your Superannuation Fund in a financial year. It is the maximum amount of contributions that can be contributed to a Superannuation Fund in respect of a member without a tax penalty being imposed. The penalty for exceeding the cap is 46.5% of any excess contributions.
Summary of types of contributions
| Contribution Type | Concessional | Non-concessional |
| Description | Contributions from before-tax income, or for which a tax deduction has been claimed | Contributions from after-tax income |
| Includes | Compulsory employer contributions Salary sacrifice contributions Contributions for which a tax deduction has been claimed |
Personal contributions that have not been claimed as a deduction Spouse contributions Contributions which exceeded your before-tax cap |
Please refer to the ATO super contributions caps page for a list of the current thresholds.