The non-concessional contributions cap generally includes any personal contributions for which a tax deduction has not been claimed or spouse contributions. The Government Co-contribution is not included in the cap.
Under age 65 a maximum limit of $100,000 per year or $300,000 every three years (known as the ‘3-year bring forward rule’) applies (for 2017/18). No non-concessional contributions are allowed if your superannuation balance at the start of the year is over $1,600,000 (and the 3-year bring forward rule phases out from $1,400,000). Over the age of 65, the 3-year bring forward rule ceases to be available and it is limited to $100,000 of non-concessional contributions a year (where allowable) unless you started a bring-forward period before you reached age 65 and it is still operational.
Any contributions in excess of the cap can be elected to be withdrawn from super along with associated earnings. If withdrawn, the contribution amount is tax-free but the associated earnings are added to taxable income with tax payable at marginal tax rates including levies plus penalties.
If the election to withdraw is not made, the excess contributions are taxed at 45% plus 2% for Medicare Levy (for 2017/18).
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