Contributions

You, your employer, your business or the government can make contributions to your super. The next chapter contains the three sub chapters as show below (1) Employer Contributions (2) Member Contributions; and (3) Other Contributions:

Employer Contribution

• SGCEmployer Contribution
• Minimum and Maximum Employer SGC contributions
• Can my employer pay more than SGC 9.5%
• Employer contributions through Super Salary Packaging
• When doesn’t My Employer have to pay me Super
• Can my employer contribute shares to my super instead of cash?
• My spouse is a director, can I pay them super?
• At what point in time are the contributions considered made for tax purposes.
• SGC shortfall Employer originated amounts (under paid SGC by our employer)
• Employer contributions under an award
• Employer salary sacrifice & above SGC contributions

Personal Super Contributions

• Introduction
• Concessional – Tax Deductible Contributions
• Do I Need to be self Employed to obtain the tax deduction ?
• Eligibility requirements for a tax deduction
• Do I need a receipt to substantiate my tax deduction?
• Concessional Contribution – Approved Form to claim a tax deduction
• What is the maximum contribution?
• Can I transfer Shares or property to my super fund as a contribution?
• Non Concessional (non tax deductible) Contributions – Introduction
• Advantages of non concessional contributions
• Conditions to make a non concessional contribution
• What is the maximum Non Concessional Contribution
• What if I exceed the Contributions Concessional Cap (tax deductible)

Other Contributions

• Small Business 15 year CGT or retirement Concession
• Spouse contributions
• Direct termination payments
• Government co contributions
• FHSA contributions

To read about the above click on the topic:  (1) Employer Contributions (2) Member Contributions; and (3) Other Contributions: