Non-concessional contributions and the bring-forward rule
Non-concessional contributions are contributions to super from money you’ve already paid tax on, such as savings, an inheritance, or proceeds from selling an asset. They aren’t taxed going into the fund, and once inside, the earnings are taxed at up to 15%, or nil once you’re in retirement phase. They’re one of the main ways to build super quickly in the years before retirement.
The annual cap
The non-concessional cap is $120,000 a year. It’s linked to the concessional cap ($30,000), and both are indexed from time to time.
Non-concessional contributions include:
- personal contributions you don’t claim a tax deduction for,
- contributions your spouse makes into your super,
- amounts over the concessional cap that you don’t withdraw.
The bring-forward rule
If you’re under 75 at any time in the first year, you can bring forward up to two future years’ caps and contribute up to $360,000 at once. The bring-forward period then runs for three years, and the total over that period can’t exceed the amount you triggered.
This is useful after a large inheritance, a property sale, or when you want to move savings into super before retirement.
Your total super balance limits what you can contribute
Your total super balance (TSB) at the previous 30 June decides how much you can contribute:
| Total super balance at 30 June | Maximum non-concessional contribution |
|---|---|
| Less than $1.76 million | $360,000 (three-year bring-forward) |
| $1.76 million to less than $1.88 million | $240,000 (two-year bring-forward) |
| $1.88 million to less than $2 million | $120,000 (no bring-forward) |
| $2 million or more | Nil |
[check: confirm the total super balance thresholds for 2026–27]
The top limit matches the general transfer balance cap of $2 million.
Age rules
- Under 75: you can make non-concessional contributions without meeting a work test, as long as your TSB allows.
- From 75: contributions generally have to be made within 28 days after the end of the month you turn 75; after that, non-concessional contributions can’t be accepted (other than downsizer contributions).
Other ways in that don’t count towards the cap
- Downsizer contributions: if you’re 55 or older and sell a home you’ve owned for ten years or more, you can contribute up to $300,000 each from the proceeds, regardless of your TSB.
- Small business CGT contributions: proceeds from selling a small business asset that qualify for the 15-year exemption or the retirement exemption can be contributed under a separate lifetime CGT cap.
- Personal injury payments that meet the conditions.
Strategies
- Recontribution: withdrawing tax-free super after 60 and recontributing it as a non-concessional contribution can convert taxable components to tax-free, reducing tax on death benefits paid to adult children. See estate planning.
- Equalising balances: contributing to a lower-balance spouse’s super can help both partners use the transfer balance cap and keep options open for the Age Pension.
- Spouse contribution offset: contributing to a low-income spouse’s super can give you a tax offset of up to $540.
Get the timing right
Exceeding the cap, or triggering the bring-forward rule at the wrong time, can be costly and hard to undo. Check your TSB and contribution history before you contribute. If you have an SMSF, our SMSF administration tracks contributions against the caps, and Clarity Wealth’s financial planners can advise on strategy. See also super basics.