Contributions information sheet

This information sheet provides a basic overview of the 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. Legislation (including specific cap amounts cited below for the 2024-2025 financial year) may also subsequently change.

This valuable document is updated annually and includes information on:

-  Types of contributions

-  Contribution caps for the 2024-2025 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 2023/24

-  Consequences of exceeding contribution caps – financial year 2024/25

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