What an after-tax contribution is
A non-concessional contribution is generally money you add from savings or income on which tax has already been paid, without claiming a tax deduction. It is not usually taxed again when it enters the fund. The trade-off is preservation: the money generally cannot be withdrawn until a condition of release is met.
After-tax contributions can be useful for investing a windfall, balancing retirement savings or qualifying for a government co-contribution. Compare the benefit with paying down debt, retaining an emergency fund and other goals that need accessible money.
Check the cap and your total super balance
The general non-concessional cap for 2026–27 is $130,000. Eligibility to contribute that amount or use the bring-forward rules depends on your total super balance at the relevant 30 June and other conditions. A person who has triggered bring-forward in an earlier year may be governed by that earlier arrangement.
Check every fund and any recent contributions before transferring a large amount. Contributions are counted when received, and an amount becomes concessional instead if a deduction is validly claimed. If the transaction is large or close to a threshold, get advice before sending it.
Make and document the payment
Use the fund’s personal-contribution method and exact reference. Allow time before 30 June, then check the transaction description and receipt. Tell the fund promptly if the amount or contribution type appears wrong.
Lodge a tax return when required for co-contribution assessment and retain evidence of the source of money. If you later decide to claim a deduction, check notice-of-intent timing and the available concessional cap before changing the treatment.
Quick reference
Key things to remember
- Eligibility can depend on your total super balance.
- The general cap may be increased under bring-forward rules for eligible people.
- Government co-contributions may apply to some low- or middle-income earners.
- A contribution becomes preserved money once accepted by the fund.
Put it into practice
Your next steps
- 01
Check your total super balance and available cap first.
- 02
Tell the fund how the payment should be classified.
- 03
Allow processing time before 30 June.
- 04
Keep the receipt and verify the transaction description.
Check the source
Official information
Super and tax rules change. These primary sources are the right place to verify the details before you act.