Know what is already counting toward the caps
Concessional contributions generally include employer super, salary sacrifice and personal contributions claimed as a tax deduction. They are usually taxed at 15% in the fund, with additional rules for high-income earners and excess amounts. For 2026–27, the general concessional cap is $32,500 across all funds.
Non-concessional contributions are usually made from after-tax money and are not taxed on entry. The general 2026–27 annual cap is $130,000, subject to total-super-balance restrictions and possible bring-forward rules. A personal contribution changes category if you claim a deduction for it.
Choose the contribution type by purpose
Salary sacrifice can spread a before-tax contribution through the year. A deductible personal contribution can suit irregular income or year-end planning but requires a valid notice of intent and fund acknowledgement. An after-tax contribution may attract a government co-contribution for an eligible low- or middle-income earner.
Spouse contributions, contribution splitting and downsizer contributions solve different planning problems and follow separate rules. Do not select a strategy solely because it has “tax” in the benefit; compare the tax saving with lost access to the money and the household’s near-term needs.
Control timing and paperwork
Check contributions already received across every account and allow for employer payments still in transit. A contribution counts when the fund receives it, so a bank transfer made on 30 June can arrive in the next financial year. Leave processing time and use the fund’s correct payment reference.
For a deductible personal contribution, give the fund a valid notice of intent within the rules and wait for its acknowledgement before claiming. Certain rollovers, withdrawals or starting a pension can affect the notice, making sequence as important as amount.
Quick reference
Key things to remember
- Employer, salary-sacrifice and deductible personal amounts generally count toward the concessional cap.
- After-tax contributions generally count toward the non-concessional cap.
- Carry-forward or bring-forward rules may increase available cap space for eligible people.
- Contribution timing is based on when the fund receives the money.
Put it into practice
Your next steps
- 01
Clarify whether the contribution is before or after tax.
- 02
Check your available caps in ATO online services.
- 03
Keep enough accessible cash outside super.
- 04
Confirm receipt and complete any deduction notice on time.
Go deeper
Guides in this topic
Check the source
Official information
Super and tax rules change. These primary sources are the right place to verify the details before you act.