Concessional contributions include employer contributions (including contributions made under a salary sacrifice arrangement) and personal contributions claimed as a tax deduction.  Concessional contributions up to the concessional contributions cap are taxed at 15%.

Concessional contributions include:

• member contributions from pre-tax salary - these include regular or lump sum contributions (i.e. salary sacrifice contributions) which are paid in addition to your defined benefit 
• additional employer contributions that do not fund your defined benefit 
• Notional Taxed Contributions – which represent the assumed value of the employer-financed component (including any member contributions made from your pre-tax earnings which fund your defined benefit) of your defined benefit accruing in a particular tax year 
• contributions made by the self-employed for which they can claim a tax deduction 
• some parts of an employment termination payment that you have received from an employer and rolled over 
• some parts of an amount transferred from an overseas superannuation fund 
• some amounts that are allocated to you from a reserve account in the fund and 
• contributions made for you by a friend or relative (other than an eligible spouse).
  
  

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