u/vr-1

Under the proposed minimum 30% tax on capital gains from 1/7/27 is there any concession for super contributions?

For example, other taxable income $45k, plus capital gain $20k, additional tax @ 30% = $6k (+Medicare). If you make a concessional super contribution of $20k, previously that would result in being taxed at 15% instead of the marginal tax rate of 30%. With the new system it sounds like you would not be able to claim a tax deduction on that $20k, essentially forcing a non-concessional contribution, or possibly only reduce your other taxable income which takes it from $45k to $25k which is already taxed at 15% (+Medicare).