Super contributions: identify the payment before checking the cap
This guide explains contribution categories, deduction paperwork and the distinction between carry-forward and bring-forward cap arrangements.
On this page
- Shared cap
- Employer super and salary sacrifice both use concessional contribution capacityMoneySmart: super contributions
- Deduction paperwork
- A notice of intent and fund acknowledgement are part of claiming a personal deductionMoneySmart: self-employed super
Identify the contribution category
Employer super and salary sacrifice count towards the concessional cap. Salary sacrifice directs pre-tax pay into super. MoneySmart concessional contributions (opens in a new tab).
A record of voluntary salary sacrifice alone therefore does not show all contributions using that cap. MoneySmart concessional contributions (opens in a new tab).
After-tax payments and deductions
After-tax contributions are called non-concessional contributions. An eligible personal contribution claimed as a deduction becomes concessional; without a deduction it stays non-concessional. MoneySmart personal contribution treatment (opens in a new tab).
The bank account used to send a payment does not, by itself, establish its final tax category. MoneySmart personal contribution treatment (opens in a new tab).
The notice and acknowledgement
Claiming a personal contribution deduction requires a notice of intent sent to the fund and an acknowledgement. MoneySmart deduction paperwork (opens in a new tab).
This guide does not determine eligibility, the permitted notice deadline or whether an acknowledgement remains valid after a withdrawal or rollover.
Carry-forward and bring-forward differ
Carry-forward concerns unused concessional capacity from earlier years and depends on balance and contribution-history conditions. Bring-forward concerns non-concessional contributions and total-super-balance rules. MoneySmart contribution cap arrangements (opens in a new tab).
This guide publishes no annual cap or calculated remaining room.
Business structure and exclusions
MoneySmart distinguishes a sole trader or partner from someone receiving wages through a company or trust. A move to self-employment can affect contribution acceptance and fund insurance. MoneySmart self-employment and super (opens in a new tab).
This overview excludes employer-payment calculations, co-contribution entitlements, spouse and downsizer arrangements, excess-contribution tax and advice about amounts or funds.