Contributions information sheet

This information sheet provides an overall guide to contribution types, caps, and restrictions placed on trustees of super funds when accepting contributions from or in respect of members.

The information provided is of a general nature only and should not be relied upon in lieu of specific professional advice, as legislation may subsequently change.

This valuable document is updated annually and includes information on:

• Types of contributions
• Contribution caps for the financial year
• Recent legislative changes
• Downsizer contributions
• Personal contributions
• Employer contributions
• Third-party contributions
• CGT contributions
• Personal injury contributions
• Other restrictions on accepting contributions
• Reporting of contributions in the annual return of the super fund – financial year
• Consequences of exceeding contribution caps – financial year 

For further assistance please call the SUPERCentral Help Desk on 02 8296 6266 or make an enquiry.