[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:
| YEAR | AMOUNT |
| 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]
