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10 Superannuation
Contributing to Superannuation
Super contributions are classified as either concessional or non-concessional contributions. Concessional (pre-tax) contributions are eligible for a tax deduction by the party paying the super contributions and include employer super guarantee (SG) contributions, salary sacrifice amounts paid into super and some voluntary personal contributions. Non-concessional contributions on the other hand include voluntary personal after-tax contributions made by a member and are not eligible for a tax deduction.