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Contributions caps and taxation of contributions

Non-concessional cap

Section: 5.14

The standard non-concessional contribution cap is shown in the table below:

Standard non-concessional contributions cap for 2019-20 Total superannuation balance on 30 June 2019
$100,000 less than $1.6 million
Nil $1.6 million or more

Subject to the client' total superannuation balance, a higher non-concessional contributions cap in 2019-20 may be available for:

  • a client who is under the age of 65 at any time in the financial year, using the standard bring-forward rule, (section 4.2) or

The standard non-concessional cap is set at four times the concessional contributions cap which is indexed to Average Weekly Ordinary Time Earnings (AWOTE) in increments of $2,500. Therefore the standard non-concessional contributions cap will increase in line with increases in the concessional contributions cap, in increments of $10,000.

Last modified: Wednesday, July 24, 2019