SUPERANNUATION CONTRIBUTION CAP :
CONCESSIONAL CONTRIBUTION:
- employer contributions (including contributions made under a salary sacrifice arrangement)
- personal contributions claimed as a tax deduction by a self-employed person.
| Income year | Under 49 Aged 48 years or younger on 30 June of previous financial year | 49 years to 59 years* Aged 49 years or older on 30 June of previous financial year | 59 years and over** |
|---|---|---|---|
| 2017/2018** | $25,000 | $25,000 | $25,000 |
| 2016/2017 | $30,000 | $35,000 | $35,000 |
| 2015/2016 | $30.000 | $35,000 | $35,000 |
| 2014/2015 | $30,000 | $35,000 | $35,000 |
| 2013/2014 | $25,000 | $25,000 | $35,000 |
| 2012/2013 | $25,000 | $25,000 | $25,000 |
**Reduced general concessional cap of $25,000 applies for all ages, from 1 July 2017
NON-CONCESSIONAL CONTRIBUTIONAL CAP:
Non-concessional contributions include personal contributions for which you do not claim an income tax deduction.
Non-concessional contributions cap for 2017/2018 year, for 2016/2017 year and previous years
| Income year | Cap | Bring-forward cap* |
|---|---|---|
| 2017/2018** | $100,000 | $300,000 |
| 2016/2017 | $180,000 | $540,00 |
| 2015/2016 | $180,000 | $540,000 |
| 2014/2015 | $180,000 | $540,000 |
| 2013/2014 | $150,000 | $450,000 |
| 2012/2013 | $150,000 | $450,000 |
| 2011/2012 | $150,000 | $450,000 |
| 2010/2011 | $150,000 | $450,000 |
| 2009/2010 | $150,000 | $450,000 |
| 2008/2009 | $150,000 | $450,000 |