Non-concessional contributions
After-tax money you put into super yourself, with no contributions tax charged on the way in.
Non-concessional contributions come from money you have already paid income tax on. Because the tax has been paid, the fund does not charge the 15% contributions tax when it arrives.
The annual cap is $120,000 for FY2025-26, considerably higher than the concessional cap. If you are under 75 and meet the balance conditions, the bring-forward rule lets you contribute up to $360,000 in one year by using three years of cap.
These contributions form the tax-free component of your super. That matters for estate planning, because the tax-free component can pass to non-dependant beneficiaries such as adult children without the death benefits tax that applies to the taxable component.
Using the bring-forward rule
Selling an investment property leaves you with $300,000. Rather than contributing $120,000 a year for three years, the bring-forward rule lets you place the lot into super in a single year.
The bit people get wrong
Once your total super balance reaches the general transfer balance cap, your non-concessional cap drops to nil. Contributing anyway triggers an excess that must be withdrawn, along with tax on the associated earnings.
Common questions
Is there any tax on non-concessional contributions?
No contributions tax applies, because you already paid income tax on the money. Earnings the contribution then generates inside the fund are taxed at up to 15%.
Can I claim a deduction for them?
No — claiming a deduction converts the contribution into a concessional one, counted against the $30,000 cap and taxed 15% inside the fund.
Who benefits most from after-tax contributions?
People near retirement with capacity to contribute, those who have received an inheritance or sale proceeds, and anyone wanting to build the tax-free component for estate planning reasons.