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Non-concessional contributions cap


There is a limit on the amount of after-tax and other ‘non-concessional’ contributions you can make each year to your super.

What are non-concessional contributions?

Non-concessional contributions (NCCs) are super contributions made from after-tax pay or savings. They include:

  • personal contributions you make into your own super account that are not claimed as a tax deduction.
  • personal contributions made by your spouse into your super account (spouse contributions), and
  • certain other amounts, see the Australian Taxation Office (ATO) for more information.

What is the NCC cap in 2020/21?

The NCC cap available in 2020/21 depends on your total super balance on 30 June 2020, your age and certain other factors – see table below. If you have more than one fund, all NCCs made into all funds will be added up and count towards the NCC cap.

NCC Cap Total super balance on 30/6/2020 Cap available in 2020/21
Annual cap

< $1.6 million


Bring-forward cap
(available if under age 65¹ and enables you to bring forward up to two years NCCs)

< $1.4 million


$1.4 million to < $1.5 million


$1.5 million to < $1.6 million


$1.6 million +



What happens if you exceed the NCC cap?

The ATO will inform you if you have exceeded the NCC cap. If you do, you can withdraw the excess NCCs and 85% of earnings (as determined by the ATO). 100% of the earnings will generally be taxable at your marginal tax rate (less a 15% tax offset). If don’t withdraw the excess NCCs, they will be taxed at the top marginal tax rate of 47% (including the Medicare levy).

Want to know more?

For more information on the NCC cap, see the (ATO).

¹ It is proposed that those aged 65 and 66 will be eligible to use the bring-forward provisions from 1 July 2020, although this is yet to be legislated.


What next?

Find out more about Super and retirement rules.



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