Contribution limits

There are limits on the total value of contributions that you can make or receive without being charged additional tax.

	Contribution type (examples)	Contribution limits (caps) 2009/10 financial year
Before tax (concessional contributions)	Employer	$25,000 (under age 50), or $50,000 (aged 50 or more) until 30 June 2012 when it reverts to the cap for those under age 50.
	Salary sacrifice
	Personal tax deductible (e.g. self employed)
After tax (non-concessional contributions)	Personal	$150,000, or $450,000 (under age 65*)
	Spouse

* If you are under age 65 at any time in a financial year, you may contribute up to $450,000 in the financial year by bringing up to two future years contribution entitlements forward. Conditions apply.

For further information about contribution types and limits please read our Contributions Fact sheet.

To assist you in working out how close you are to your concessional (before tax) contribution limit please choose one of the below CALCULATORS:

• If you are an Accumulation member (eg. Defined Contribution, Spouse, Retained) click here.
• If you are a Defined Benefit member click here.  This calculator has been specially designed to estimate the notionally taxed contributions** that apply to your Defined Benefit superannuation entitlement.

** Money that is considered to have been paid into your super account by your employer, irrespective of the actual amount paid.