Meet Amanda: Here’s an example of how salary sacrifice works, showing the tax benefits of making this type of contribution. Amanda’s annual salary is $70,000. She salary sacrifices $100 a week to her West State Super account.
These are also called concessional contributions. Your employer SG contributions are a type of concessional contribution - and you can make your own concessional contributions with salary sacrifice or tax-deductible personal contributions.
These are also called non-concessional contributions because they come from the income that you’ve already paid tax on. Personal after-tax contributions and spouse or partner contributions are non-concessional contributions.