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从2019年开始，如果放入super的额度没有满25000，没有满的额度，可以递延到下一年。比如2019/2020年只放了5000，剩余的20000额度可以计入2020/2021年。这样2020/2021的super cap就是45000. 我有个疑问，就是这个45000，ATO或者super公司是如何知道的？难道是我们自己提供给给他们吗？ 我用的aussuper。ato上也有说。 Unused portion of the concessional contributions cap from up to five previous financial years From 1 July 2019 you can use the unused portion of the concessional contributions cap from up to five previous financial years, if your total superannuation balance is less than $500,000 on 30 June of the previous financial year. For example, if your concessional contributions in the 2019/2020 financial year totalled $15,000, you could carry the additional $10,000 over to the 2020/2021 financial year which means you can contribute up to $35,000 under the concessional cap in the 2020/2021 financial year. |
