Non-Concessional Contributions Explained

Non-concessional contributions are also known as after-tax contributions, as they have been taxed at your marginal income tax rate (vs concessional contributions, which are taxed at the super fund level, and incur only 15% tax).

In addition to the $27,500 concessional contribution cap, you also have a $110,000 non-concessional contribution cap each financial year. However, if you are under 67 years of age at any time in the 2021/22 financial year, you may be able to make non-concessional contributions of up to three times the annual non-concessional contributions cap in that financial year. This is known as the bring-forward arrangement. Visit the ATO website for further information, including eligibility criteria.

The following benefits may be available to you if you make non-concessional contributions:


Spouse contribution tax offset

If you have a spouse, you can boost their super by making an after-tax contribution into their super account. If your spouse isn’t working, or if their income is under a certain amount, you may be eligible for a tax offset of up to $540 per year, if certain conditions are met. Click here to learn more.

Contributing into your spouse’s super fund may be a good idea if you can’t make further after-tax contributions into your own super (for example, if you’ve reached your own contributions cap), as you may be eligible for this tax benefit, whilst also boosting your spouse’s super.


Government super co-contribution

The government super co-contribution is designed to help boost the retirement savings of eligible individuals. If your income is under a certain threshold and you make an after-tax contribution to your super account, the government will also make a contribution of up to $500 each financial year. Click here to learn more.


This is part 3 of our 4-part series on contributions. Click on the links to read more:

  1. Your Guide to Super Contributions
  2. Concessional Contributions Explained
  3. Non-Concessional Contributions Explained
  4. The Benefits of Making Additional Contributions

Disclaimer: The content of this article includes advice that is general in nature and does not consider your personal situation. Christian Super encourages all people considering their options in retirement planning to seek out qualified professionals who can provide specific personal advice.

The information on this page was last updated on 12th May 2022.