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Prior to 30 June 2007 contributions made by employers on behalf of eligible employees to complying superannuation funds were tax deductible to the employer but subject to limits based on age.
The position after 30 June 2007 is substantially the same but the mechanism is a bit different.
An employer is entitled to a deduction by virtue of s.290-60 of the Income Tax Assessment Act 1997 (ITAA 1997) and there are no dollar limits to the deduction. However, total contributions for someone in excess of $25,000 pa (or $50,000 for someone over 50 under the transitional rules) are taxed at 31.5% in addition to the 15% tax payable on the contribution.https://www.51lunwen.org/financeandaccounting/ On this basis it is not expected that employees would seek to have an employer contribute in excess of the concessional cap since the employee would either have to pay the extra tax themselves or provide a release authority to their fund for the amount of the tax.

Self-employed and unsupported member contributions

People who are self-employed or who do not have any employer superannuation support are also subject to the same non-concessional and concessional contribution caps as previously described.
An ‘eligible person’ can claim a full personal income tax deduction on a personal contribution. Eligibility depends on the ‘10% rule’. (NB care should be taken not to breach the contribution caps to avoid tax penalties on the contribution.)
The 10% rule
A person who is generally self-employed but receives some employment income may be treated as a self-employed person.
A member of a super fund who receives 10% or more of total assessable income from an eligible employer providing superannuation support cannot claim a personal tax deduction on his or her contributions to the funds.
Personal contributions can also be made by individuals who receive some SG support where the income from employment is less than 10% of their assessable income, eg where they receive assessable income from investments or capital gains.

Small Account Protection
Refer to AMSG, 3-240 on this topic.
The small accounts protection standards apply to a ‘protected member’. This term describes a member of a regulated superannuation fund:
who is not an excluded member
whose withdrawal benefits are less than $1,000 and contain an employer financed benefit.
The above standard ensures that the trustee of the fund cannot charge administration costs in excess of the minimum benefit component’s investment earnings of a protected member in a given reporting period.
This protective measure was put in place to avoid the gradual demise of relatively small amounts held in superannuation funds for individual members.

The withdrawal and re-contribution strategy
The withdrawal and re-contribution strategy is a common strategy undertaken by financial planners to assist clients in obtaining lower taxable income for those who retire prior to age 60. The aim of the strategy is to withdraw an amount of money on which very little or no lump sum tax will be paid and then re-contribute the sum back into superannuation as a non-concessional contribution (giving regard to eligibility to contribute and non-concessional contribution caps).
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