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ARTICLE · 18 JANUARY 2018

What is my non-concessional contributions cap into my super fund?

Cooper Grace Ward
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Non-concessional contributions caps have never been more complicated, and have a major impact on superannuation strategies.

AustraliaFinance and Banking
Scott Hay-Bartlem
Scott Hay-Bartlem
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Contribution rules changed substantially from 1 July 2017.

The reduction of the non-concessional contributions cap to $100,000 per person per year from 1 July 2017 has been widely discussed.

There are some other changes that are equally as important and easy to overlook.

TOTAL SUPERANNUATION BALANCE CONDITION

There is also an additional new restriction on non-concessional contributions that can be easily overlooked. Where a person's 'total superannuation balance' is $1.6 million or more at 30 June, then that person's non concessional contributions cap in the following year is zero. This means any non-concessional contributions made for that person will be excess in that following year.

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