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CGT small business concessions and contributions to super

Treatment of excess CGT contributions

Section: 8.10

To the extent that eligible sale proceeds and / or exempt capital gain that are contributed to super exceed the lifetime CGT cap, they will count towards the person's non-concessional or concessional cap (depending on whether the person has submitted a valid notice of intent to claim a tax-deduction in respect of the amount).

Last modified: Tuesday, May 2, 2017