Carry Forward Concessional Contributions


The carry forward rule is a provision that allows Members to contribute unused amounts as concessional contributions.

New Ruling

As of the 1st of July 2018 if your total superannuation balance is less than $500,000 you are able to add unused amounts to your original concessional contributions cap of $25,000 ($27,500 from 1 July 2021).


John is an employee and only receives super guarantee contributions from his employer. Over the four years, John has a significant unused portion. John could utilise carry-forward concessional contributions to use any of this unused cap by making addition contributions into his super. In financial year 2021/2022, John could make a $80,500 concessional contribution to super on top of the $6,000 he would receive from his employer.

Contribution caps case study

The ATO have a full index of listings regarding the concessional contributions cap amount and unused amount. For more information please refer to the ATO website here.

Non-Concessional Contributions

For more information on contributions, please see here for more on non-concessional contributions and the provision regarding the bring forward rule specifically for non-concessional contributions.



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