After-tax super contributions are voluntary payments made into your super and don’t include compulsory superannuation guarantee or salary sacrifice contributions.
There are various ways to make an after-tax super contribution, including using money from your salary, savings, or the proceeds from an asset sale. These payments are called non-concessional contributions because you have already paid tax on the money.
There was a time when the only people who could claim a tax deduction for super contributions were self-employed (defined in super legislation as earning less than 10% of their income from salary or wages). But thanks to changes in super legislation on 1 July 2017, more Australians are now able to make voluntary tax-deductible, concessional super contributions.