TSB threshold
<$500,000
Lookback period
5 years
Current CC cap
$30,000/yr
Available from
2018–19
How carry-forward works
The carry-forward rule allows you to use unused concessional cap space from the previous 5 financial years to make additional before-tax contributions in the current year. This means your effective concessional cap can be significantly higher than the standard $30,000.
For example, if you only contributed $20,000 in concessional contributions last year (against the $30,000 cap), you have $10,000 of unused cap space that can be carried forward. If you had similar unused amounts across multiple years, your total available cap could be substantially higher.
Eligibility requirements
To use carry-forward contributions, you must meet two conditions:
- Total super balance under $500,000 — your TSB at 30 June of the prior financial year must be below $500,000 (across all super funds)
- Unused cap space available — you must have concessional cap amounts from the last 5 years that you didn't fully use
Balance check timing
5-year carry-forward timeline
For the 2025–26 financial year, you can access unused cap space from the following years:
| Financial year | CC cap | Status |
|---|---|---|
| 2020–21 | $25,000 | Expired |
| 2021–22 | $27,500 | Available (oldest) |
| 2022–23 | $27,500 | Available |
| 2023–24 | $27,500 | Available |
| 2024–25 | $30,000 | Available |
| 2025–26 | $30,000 | Current year |
Unused cap from 2018–19 and 2019–20 has expired for 2025–26 contributions. The 2020–21 unused cap expired at the end of 2025–26.
Worked example
Sarah earns $100,000 and has a total super balance of $320,000. Her employer pays 12% SG ($12,000/year). She hasn't made any additional concessional contributions in recent years. Here is her unused cap space:
| Year | Cap | SG contributed | Unused |
|---|---|---|---|
| 2021–22 | $27,500 | $10,000 | $17,500 |
| 2022–23 | $27,500 | $10,500 | $17,000 |
| 2023–24 | $27,500 | $11,000 | $16,500 |
| 2024–25 | $30,000 | $11,500 | $18,500 |
Sarah has $69,500 in unused carry-forward cap space, plus the current year's $30,000 cap = a total available concessional cap of $99,500 for 2025–26. After her $12,000 employer SG, she could make up to $87,500 in additional concessional contributions this year.
Tax benefit
Carry-forward calculator
Enter your contribution history and super balance to estimate your available carry-forward cap space:
Carry-forward strategies
Here are some common scenarios where the carry-forward rule can be particularly valuable:
After a career break
If you've taken time off work (parental leave, study, travel), you likely have years of significant unused cap space. When you return to a higher income, you can use carry-forward to catch up.
Bonus or windfall year
If you receive a large bonus, commissions, or windfall, you can redirect more into super using the carry-forward cap to reduce your tax bill in a high-income year.
Capital gains event
If you've sold an investment property or shares and have a significant capital gain, making a large deductible super contribution using carry-forward can offset the capital gain and reduce your overall tax.
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.
Bring-Forward Super Contributions
The 3-year bring-forward rule for non-concessional contributions, TSB thresholds, and examples.
Super Guarantee Rate 2025–26
Complete history of the SG rate, current employer obligations, and what it means for your super.