Tax on concessional (before tax) contributions

Tax on concessional (before tax) contributions

Contributions made from your before tax income, including superannuation guarantee (SG) contributions made by your employer and salary sacrifice contributions, are called concessional contributions. Any personal contributions for which you claim a tax deduction (e.g. contributions by self-employed persons) are also concessional contributions (see ‘Personal tax deductible contributions’ on page 4).