For educational purposes only. Not tax, legal, or financial advice. Tax laws change frequently. Consult a registered tax agent or CPA for your specific situation.

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    TaxKiln Australia

    Super contribution optimizer

    Plan SG, salary sacrifice, personal deductible, and after-tax contributions against the concessional and non-concessional caps. Models carry-forward, Division 293, government co-contribution, spouse offset, FHSSS, and the downsizer contribution.

    Your year

    Drives carry-forward (<$500k) and bring-forward eligibility.

    Concessional contributions

    Only counted if TSB < $500,000.

    Non-concessional + extras

    Spouse offset (optional)

    Results

    Concessional cap

    Base cap
    $30,000.00
    Effective cap
    $30,000.00
    Total contributed
    $24,400.00
    Remaining
    $5,600.00

    Non-concessional cap

    Effective cap
    $360,000.00
    Bring-forward available
    3-yr
    Contributed
    $0.00

    Tax inside the fund

    15% contributions tax
    $3,660.00
    Net into fund after tax
    $20,740.00

    Super vs investing outside super

    Marginal income tax rate
    30.0%
    Personal income tax saved
    $3,200.00
    Net benefit vs outside-super
    $1,700.00

    SG, salary sacrifice, personal deductible — what's the difference?

    Superannuation Guarantee (SG) is the employer-paid contribution mandated by the Superannuation Guarantee (Administration) Act 1992 — currently 12% of ordinary time earnings. You do not elect into it; your employer must pay it whether you ask or not.

    Salary sacrifice is an arrangement with your employer to redirect part of your pre-tax salary into super. It reduces your assessable income and is taxed at 15% inside the fund instead of your marginal rate.

    Personal deductible contributions are paid from your after-tax money. You then lodge a notice of intent with your fund (ITAA 1997 s 290-170) and claim the deduction on your return. Useful for the self-employed, contractors, and anyone whose employer won't run a salary-sacrifice arrangement.

    All three count toward the same concessional cap ($30,000 in 2025-26). Carry-forward of unused cap is available when your total super balance is below $500,000.

    Frequently asked questions

    Can I claim a tax deduction for super contributions?+
    Yes. Personal contributions made from your after-tax money can be claimed as a deduction by lodging a 'notice of intent to claim a deduction' with your fund before you lodge your return (ITAA 1997 s 290-170). The contribution is then concessional and counts toward the $30,000 cap. The fund deducts 15% contributions tax inside the fund.
    What is the concessional contribution carry-forward rule?+
    Since 2018-19 you can carry forward any unused concessional cap for up to 5 years, but only if your total super balance was under $500,000 at 30 June of the prior year (ITAA 1997 s 291-20). This lets you make a larger one-off concessional contribution in a high-income year — useful after a capital gain, a redundancy, or a strong year of self-employment income.
    What happens if I exceed the concessional cap?+
    The excess is added back to your assessable income and taxed at your marginal rate, with a 15% offset for tax already paid in the fund (ITAA 1997 Div 291). An additional 'excess concessional contributions charge' may apply. You can elect to release up to 85% of the excess from your fund.
    What happens if I exceed the non-concessional cap?+
    The excess (plus deemed associated earnings) is taxed at 47% unless you elect to release it from the fund (ITAA 1997 Div 292). Bring-forward arrangements automatically trigger when contributions exceed the annual cap, locking you into a 2- or 3-year cap.
    How does Division 293 work?+
    If your income (broadly: taxable income + reportable fringe benefits + net investment losses + reportable super contributions) plus your concessional contributions exceeds $250,000, an additional 15% tax applies to the lesser of your concessional contributions and the amount above the threshold (ITAA 1997 Div 293). Effective tax on those contributions becomes 30% inside the fund.
    Do FHSSS and downsizer contributions count toward the caps?+
    Downsizer contributions (up to $300,000 per person, age 55+, on sale of a qualifying main residence) do NOT count toward either cap. FHSSS contributions DO count toward the relevant cap when made — only the release for a first home is treated specially.

    Not financial or tax advice. Estimates based on the Superannuation Industry (Supervision) Act 1993 and ITAA 1997 Divisions 290, 291, 292, 293, and Subdivision 313-A. Does not model preservation age release rules, transition to retirement, transfer balance cap accounting, defined benefit interests, or fund-specific fees. Consult a registered tax agent or licensed financial adviser before acting.