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Non-concessional contributions

Bring-forward arrangements

Section: 5.4

5.4 Bring-forward arrangements

When can the bring-forward rule be used?

If a member is under age 75* at any time during a financial year, they are able to bring forward up to two years' worth of non-concessional contributions (i.e.,3 x the annual non-concessional cap in one financial year), depending on an individual's total superannuation balance on 30 June of the previous financial year.

There is no requirement to elect to use the bring-forward rule - it is automatically triggered in the first financial year in which a non-concessional contribution exceeds the annual cap.

It should be noted that members with balances close to the total superannuation balance (TSB) limit are only able to bring forward non-concessional contributions up to that limit.

Non-concessional cap (NCC) and Total superannuation balance (TSB)

Financial year Non-concessional cap (annual) Total Superannuation Balance (TSB)
1 July 2023 onwards $110,000 $1,900,000
1 July 2021 - 30 June 2023 $110,000 $1,700,000
1 July 2017 - 30 June 2021 $100,000 $1,600,000

Bring-forward period from 1 July 2023

Total super balance on 30 June of the previous year Non-concessional contributions cap for the first year Bring-forward period
Less than $1.68 million $330,000 3 years
$1.68 million to less than $1.79 million $220,000 2 years
$1.79 million to less than $1.9 million $110,000 No bring-forward period, general non-concessional contributions cap applies
$1.9 million or more nil Not applicable

*Prior to 1 July 2022, the maximum age was 67. The Treasury Laws Amendment (Enhancing Superannuation Outcomes for Australians and Helping Australian Businesses Invest) Bill 2021 passed on 10 February 2022, which removed the work test for those ages 65 to 74, allowing them to make non-concessional contributions and use the bring-forward arrangements.

This technical resource is intended for the use of financial advisers only. It is current at the date of publication but may be subject to change. This publication has been prepared without taking into account a potential investor's objectives, financial situation, needs or objectives. Before making a recommendation based on this material, you should consider its appropriateness based on the client's objectives, financial situation and needs. Rainmaker Group is not a registered tax agent under the Tax Agent Services Act 2009. Your client should refer to a registered tax agent before relying on information published herein that may impact their tax obligations, liabilities or entitlements.

Last modified: Wednesday, June 28, 2023