are part of the superannuation environment and are contributions of money placed into a superannuation account for which no tax deductions have been claimed (they are therefore “undeducted”). They are returned to the retiree largely tax-free as part of his/her retirement strategies.

A component of an ETP (Eligible Termination Payment) - made up of contributions paid into a super fund after 30 June 1983, on which no tax deduction was claimed or allowed (e.g. personal contributions). Contributions made through salary sacrifice are not undeducted contributions, as they are considered by the Australian Tax Office to be employer contributions.

Contributions made to a super fund for which no tax deduction is claimed. These contributions do not attract contributions or surcharge taxes, and earnings are taxed at a maximum rate of 15%. When undeducted contributions are withdrawn, no tax is payable on the contributions themselves (though tax may be payable on any earnings) and they are not counted towards Reasonable Benefit Limits (RBLs).

Contributions made by you, to a complying superannuation fund, on which you have paid tax.

Contributions to a superannuation fund or retirement savings account made after 30 June 1983 for which no tax deductions were allowable. The undeducted contributions component of an Eligible Termination Payment is not taxable and does not count towards a person's Reasonable Benefit Limit (see definition in this glossary).

Super contributions made out of your after-tax salary or on behalf of a spouse or child under age 18 that are not claimed as a tax deduction. These contributions aren't subject to contributions tax, are not taxed when withdrawn and don't count towards your RBL. There is currently no limit on the amount of personal or spouse undeducted contributions you can make.