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Non-concessional contributions

Non-concessional contributions types and cap

Section: 5.1

5.1 Non-concessional contributions types and cap

What is a non-concessional contribution (NCC)?

Non-concessional contributions include personal contributions for which an individual does not claim an income tax deduction. A non-concessional contribution is made using after-tax money.

Types of non-concessional contributions

Type Description
Personal Contributions made by (or for) a member, where no tax deduction is claimed
Spouse Contributions made by a member for their spouse. The contribution count towards the recipient spouse's cap.
Contributions made for a child under 18 Contributions made by a third party to a child under 18 or other than:
  • those made by the employer or spouse of the member
  • the Government co-contribution

Amounts excluded from the non-concessional contributions cap

  • Government co-contributions
  • CGT cap contributions
  • Personal injury contributions

The non-concessional contributions cap

Year Non-concessional cap (p.a.)
2021-22 and onwards $110,000
2017-18 to 2020-21 $100,000
2016-17 $180,000

Criteria to make non-concessional contributions

Total Super Balance (TSB): A member with a total superannuation balance (TSB) of $1.9 million* or more on 30 June of the previous financial year cannot make non-concessional contributions.
Members aged 75^ years and older A member who is 75 years or older cannot make non-concessional contributions. 

For members 75 or older, a super fund can only accept:

  • mandated super contributions made for the member by their employer
  • downsizer contributions.  

From 2017-18 and later years, the non-concessional contribution cap is nil for a member had a total superannuation balance exceeding the general transfer balance cap (TBC ) for the year. These members are not allowed to make non-concessional contributions.

Transfer Balance Cap 

Income year Transfer Balance Cap (TBC)
from 1 July 2023 $1,900,000

^If a member is turning 75 during a financial year, they can make a non-concessional contribution to their super fund up to 28 days after the end of the month in which they turn 75

*The total superannuation balance increased from $1.7 million to $1.9 million on 1 July 2023.

This technical resource is intended for the use of financial advisers only. It is current as at the date of publication but may be subject to change. This publication has been prepared without taking into account a potential investor's objectives, financial situation, needs or objectives. Before making a recommendation based on this material, you should consider its appropriateness based on the client's objectives, financial situation and needs. Rainmaker Group is not a registered tax agent under the Tax Agent Services Act 2009. Your client should refer to a registered tax agent before relying on information published herein that may impact their tax obligations, liabilities or entitlements.

Last modified: Friday, June 30, 2023