Concessional contributions are typically Superannuation Guarantee contributions made to Superannuation by your employer on your behalf. The word concessional (at a discount) relates to the tax status of contributions – taxed at a discount 15% rather than at marginal tax rates.
People with income that is not derived from salary and wages are also able to make concessional contributions. They must meet the 10% Rule. These contributions are classified as personal contributions.
An example of someone that can make personal concessional contributions is someone who owns a company and receives dividends or distributions rather than salaries and wages. This person can contribute part of this income to superannuation and deduct the expense from their personal tax. Another example is someone who makes the majority of their annual income from capital gains and not salary and wages, they can still be employed and receive salary and wages as long this amount does not breach the threshold.