Carry-forward concessional contributions, explained

How to use up to 5 years of unused concessional cap, the $500,000 total super balance test, and worked examples for catching up on contributions.

Try the Concessional cap calculator to run your own numbers.

Carry-forward lets you use concessional cap you didn't use in earlier years. If you contributed less than the cap, the unused amount rolls forward for up to 5 years.

The $500,000 balance test

You can only use carry-forward amounts if your total super balance was under $500,000 on 30 June of the prior financial year. Above that, only the standard $30,000 cap applies.

Worked example

If you used only $10,000 of your cap in each of the last three years, you've banked roughly $60,000 of unused cap (3 × ~$20,000–$27,500 depending on the year's cap). In a high-income year you could make a large deductible contribution to soak up that space and cut your tax bill — provided your balance is under $500k.

Frequently asked questions

How many years can I carry forward unused concessional cap?

Up to 5 financial years, provided your total super balance was under $500,000 on the prior 30 June.

Does carry-forward happen automatically?

The unused amounts accrue automatically, but you choose to use them by making contributions above the standard cap in a later year.

Try the Concessional cap calculator to run your own numbers.