When to make a personal after-tax contribution

Personal after-tax contributions can be made to your super at any time. They’re made from your after-tax income, and as a result they generally don’t incur any additional tax when they’re paid into your super account, or when you withdraw them.

If you’ve made personal after-tax contributions to your super, you might be eligible to claim a tax deduction for these contributions. If you claim a deduction, the effective rate of tax you pay on these contributions is 15%. This can be especially useful for sole traders. Many sole traders and small business owners put some of their earnings into super each year. If you’re having a decent year and the outlook is good, you can put more in. If times are tough, you may want to put in less – it’s up to you.

And remember, there is a limit on the total amount of after-tax contributions – including personal contributions – you can make each year. This limit – known as the non-concessional contributions cap – is $120,000 for the 2025-2026 financial year. Go above this limit, and you may end paying more tax.

If you have a Vanguard Super SaveSmart account, you can make personal contributions via BPAY from within Vanguard Online.

How to claim a tax deduction for your personal contributions

To claim a tax deduction for personal after-tax contributions, you must submit your claim before:

lodging your tax return for the financial year in which the personal contributions were made, and
30 June of the following financial year in which the personal contributions were made.

If you're a Vanguard Super member, find out how you can make personal after-tax contributions and claim it as a tax deduction this financial year.