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Concessional contributions cap


There is a limit on the amount of pre-tax and other concessionally taxed contributions you can make each year to your super.

What are concessional contributions?

Concessional contributions (CCs) are super contributions made before tax is taken out. They include:

What is the cap in 2020/21?

A cap of $25,000 applies to CCs in the 2020/21 financial year. If you have more than one fund, total CCs made to all funds will be added up and count towards the CC cap.

What happens if you exceed the CC cap?

The ATO will inform you if you have exceeded your CC cap. Contributions exceeding the cap will generally be taxable at your marginal tax rate (less a 15% tax offset) and an interest charge may apply.

Following notification from the ATO, you can withdraw up to 85% of any excess CCs from your super. If you leave the excess in your fund, it will count towards your non-concessional contribution cap.

What if you don’t use up all the CC cap?

If you make CCs of less than the annual cap, you can accrue these unused amounts and may be eligible to make catch-up contributions in subsequent financial years.

Want to know more?

For more information on the CC cap, see the Australian Taxation Office (ATO).


What next?

Find out more about Super and retirement rules.



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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.