Concessional contribution¶

Definition. A concessional contribution is a before-tax super contribution, such as employer super, salary sacrifice, or personal contributions you claim as a deduction, that is taxed at a concessional rate in the fund and counts against the concessional cap.

In plain English¶

Concessional contributions are the before-tax amounts that go into your super. The ATO explains this includes the super your employer pays, salary sacrifice, and personal contributions you claim as a tax deduction. These are taxed at a lower rate inside the fund, and they count towards your yearly concessional cap.

Related lessons¶

• Contribution caps

General information only — not tax, super or financial advice.