‑1 What this Division is about
This Division limits the superannuation contributions made in a financial year that receive concessional tax treatment. You become liable for tax if: (a) your non‑concessional contributions exceed an indexed cap; and (b) a corresponding amount is not released from your superannuation interests. An amount may be included in your assessable income, and you may become entitled to a tax offset, if your non‑concessional contributions exceed that indexed cap.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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