This paper discusses the introduction of the new 15% contribution 'charge' for high income earners and the emergence of alternative funding strategies in a low contribution cap environment. The way the 15% contribution charge will be assessed and collected is discussed along with the excess concessional contribution refunding measure which has recently been passed into law. This paper also addresses recent AAT cases involving excess contributions and the outlook for off-market transfers in the wake of recent Government announcements. The ATO’s compliance approach to in-specie contribution reserving strategies and the use of contribution suspense accounts is also covered along with many other topical contribution issues.