[vc_row][vc_column][vc_column_text disable_pattern=”true” align=”left” margin_bottom=”0″]The maximum superannuation contributions that can be claimed by employers on behalf of employees is:

2014-15 $30,000
2013–14 $25,000

The above contribution limits apply equally to self-employed taxpayers who can claim a 100% deduction where less than 10% of the taxpayer’s total assessable income and reportable fringe benefits is from any employment income.

Note that employer and self-employed superannuation contributions need to be made before the person reaches the age of 75.

In order to obtain a deduction in the 2014 financial year, the contribution must to be received by the superannuation fund by 30 June 2014.[/vc_column_text][/vc_column][/vc_row]

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