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Contributions caps and taxation of contributions

Taxation of contributions

Section: 5.8

Contributions may only be made to accumulation accounts. Contributions cannot be made to existing pensions.  The tax treatment of contributions in the accumulation phase is summarised in the table below.

Contribution type  Within cap  Exceeding cap  Effectively adds to:
Concessional 15% Marginal Tax Rate Taxable component

Last modified: Tuesday, July 23, 2019