What Is Non-Concessional Contribution?
Super contributions made from after-tax income that are not taxed again when they enter your fund. The annual cap for 2025/26 is $120,000.
Definition
Non-concessional contributions (NCCs) are personal super contributions made from after-tax money that you do not claim as a tax deduction. They are not taxed when they enter the fund (since tax has already been paid on this income). The annual NCC cap for 2025/26 is $120,000. You can bring forward up to 3 years of NCCs in a single year (up to $360,000) if your total super balance (TSB) is below certain thresholds. NCCs are a useful strategy for boosting retirement savings, particularly for people approaching retirement who receive a large lump sum (e.g. inheritance, property sale). Contributions above the cap are subject to excess contributions tax.
Example
A 55-year-old receives $300,000 from selling an investment property and makes a $300,000 NCC using the 3-year bring-forward rule, subject to their TSB being below $1.66 million. No further NCCs can be made for the next 3 financial years.