With the changes to superannuation from 1 July 2009/10, in particular reducing the tax payable on benefits, restrictions now apply to the amount of contributions you can make to super and the type of contributions that can be made at certain ages.

Limits on contributions

The limits on concessional contributions (shown below) apply to contributions made to taxed accumulation funds such as GESB Super.  West State Super and Gold State Super are untaxed funds and limits on concessional contributions do not apply at present but may apply in the future.

The non-concessional contribution limit applies to both GESB Super and West State Super.

1. For 2009/10 but indexed to average weekly ordinary time earnings (increased in $5,000 increments) for future years.
2. For 2009/10 but indexed at 6 times the concessional cap for future years.

Contributions in excess of the concessional cap are taxed (currently) at 31.5*%. Note that any excess concessional contributions also count towards the non-concessional cap. Contributions in excess of the non concessional cap are taxed (currently) at 46.5*%.

* Including Medicare levy of 1.5%

When can contributions be made?

GESB Super and West State Super

All types of contributions can be made into your account if you are under age 65 and if we have your Tax File Number.  From age 65, you can make the following types of contributions as set out in the table below:

Your age	Contributions
	By your employer		By you	By your spouse
	Mandated1	Voluntary2
Under 65
65 but less than 70		3	3	3
70 but less than 75		3	3
75 and over

1.  Mandated employer contributions are Superannuation Guarantee contributions up to age 70 or contributions required under a certified agreement or an industrial award.
2.  This includes salary sacrifice contributions.
3.  Can be accepted provided you have been gainfully employed on a part-time basis. This means having worked for at least 40 hours in a period of 30 consecutive days during the financial year in which the contribution is made.