Annual NCC cap
$120,000
3-year bring-forward max
$360,000
TSB limit
<$1.9m
Age limit
Under 75
How the bring-forward rule works
The non-concessional contributions (NCC) cap is $120,000 per year for 2025–26. The bring-forward rule allows you to contribute up to 3 years' worth of NCCs in a single financial year — up to $360,000.
The bring-forward is triggered automatically when your non-concessional contributions exceed $120,000 in a financial year. Once triggered, a 3-year bring-forward period begins, and you have the remainder of that period to use the total amount.
Age requirement
Total super balance thresholds
The amount you can bring forward depends on your total super balance (TSB) at 30 June of the prior financial year:
| TSB at 30 June prior year | Max NCC contribution | Bring-forward period |
|---|---|---|
| Less than $1.66 million | $360,000 | 3 years |
| $1.66m – less than $1.78m | $240,000 | 2 years |
| $1.78m – less than $1.9m | $120,000 | 1 year (no bring-forward) |
| $1.9 million or more | $0 (nil) | N/A |
TSB thresholds are indexed and may change in future years.
Triggering the bring-forward
The bring-forward is triggered automatically — you don't need to lodge a form or notify anyone. It happens when your NCCs in a financial year exceed $120,000.
Once triggered:
- A 3-year period begins (the trigger year plus the next 2 years)
- Your total NCC cap for the entire period is fixed at the time of triggering (based on your TSB)
- You can contribute the remaining balance at any time during the period
- You cannot trigger another bring-forward until the current period expires
Watch for accidental triggers
Worked examples
Example 1: Full bring-forward
James is 45 with a TSB of $400,000. He sells an investment property and wants to contribute $350,000 of after-tax proceeds to super.
- TSB is below $1.66m → full 3-year bring-forward available ($360,000)
- James contributes $350,000 in year 1
- He has $10,000 remaining in his bring-forward cap for years 2 and 3
Example 2: Reduced bring-forward
Lisa is 55 with a TSB of $1.7 million. She receives an inheritance and wants to contribute to super.
- TSB is between $1.66m and $1.78m → 2-year bring-forward ($240,000)
- Lisa can contribute up to $240,000 across the 2-year period
Example 3: No NCC contributions allowed
Mark has a TSB of $2.1 million. Despite being under 75, he cannot make any non-concessional contributions because his TSB exceeds $1.9 million. He can still make concessional contributions up to the $30,000 cap.
Bring-forward vs carry-forward
These are two separate rules that apply to different types of contributions:
| Bring-forward | Carry-forward | |
|---|---|---|
| Contribution type | Non-concessional (after-tax) | Concessional (before-tax) |
| Direction | Future years' caps used now | Past years' unused caps used now |
| TSB threshold | <$1.9m (reducing from $1.66m) | <$500,000 |
| Maximum amount | $360,000 (3 × $120k) | Varies (5 years of unused caps) |
| Age limit | Under 75 | No age limit |
You can use both rules simultaneously — they apply to different contribution types. Learn more about carry-forward contributions.
When to use the bring-forward rule
The bring-forward rule is commonly used in these situations:
- Property or share sale — contributing after-tax proceeds from a significant asset sale
- Inheritance or windfall — investing a large lump sum into super for tax-effective retirement savings
- Approaching retirement — topping up super in the years before retirement to maximise your balance
- Downsizer contribution complement — the bring-forward can be used alongside (but not including) downsizer contributions
Co-contribution on NCCs
Frequently Asked Questions
Related Guides
Salary Sacrifice Into Super
How salary sacrifice works, tax benefits, HELP/HECS implications, and contribution cap rules.
Super Contribution Caps 2025–26
Concessional and non-concessional caps, bring-forward rule, and what happens if you exceed them.
Carry-Forward Super Contributions
How to use unused concessional cap space from the last 5 years to catch up on super.
Super Guarantee Rate 2025–26
Complete history of the SG rate, current employer obligations, and what it means for your super.