Contributions and West State Super

There are limits to how much a member or their employer can contribute to super each financial year. The limits depend on the type of contribution, the status of the fund and the member's age.

West State Super is an untaxed fund. Unlike taxed schemes, a member's employer contributions, including their salary sacrifice contributions to their West State Super account, are generally not taxed when the contributions are accumulating. Concessional contributions to West State Super are not capped, but they count towards a member’s cap when they make these contributions to a taxed scheme. For example, if a member made $50,000 in concessional contributions to West State Super (including their employer contributions) they would not be able to make any further concessional contributions to a taxed scheme in that financial year (assuming you have no unused concessional contributions cap carry forward amounts available).

With West State Super, an untaxed plan cap applies to the untaxed element of a member’s benefit. This is the amount they can accumulate and still be taxed at the concessional rate when they access their money. The untaxed plan cap for the 2023/24 financial year is $1.705 million.

For information regarding contributing to West State Super including both concessional caps and the untaxed plan cap, see the Contributing to your super brochure.