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Catch‑Up (Carry‑Forward) Contributions
Use unused concessional caps from prior years to boost your super (where eligible)
If you have not been able to maximise concessional contributions every year, the catch‑up (carry‑forward) concessional contribution rules may let you use unused concessional cap space from up to the previous five financial years — potentially allowing you to contribute well above the standard annual cap in a single year.
This page explains how carry‑forward works, the eligibility tests, and practical planning risks (timing, Division 293 exposure, and “use‑it‑or‑lose‑it” expiry).
How Catch‑Up Contributions Work
From 1 July 2018, eligible individuals can access unused portions of their concessional contributions (CC) cap from up to five prior financial years. The ATO refers to this as carry‑forward concessional contributions (commonly called “catch‑up”).
Key eligibility test (Total Super Balance): You can use catch‑up amounts if your Total Super Balance was less than $500,000 at 30 June of the previous financial year.
If you meet the test, you can contribute more than the standard $32,500 concessional cap by using unused cap space from prior years (oldest amounts are applied first).
What counts as “unused”?
- Any part of your concessional cap you did not use in a year becomes available for carry‑forward (subject to eligibility).
- Only unused cap space from 2018‑19 onwards can be carried forward (that is when the regime began).
- Unused amounts are available for up to five years and then expire if not used.
What counts towards the CC cap? Employer SG, salary sacrifice, and personal deductible contributions all count towards your concessional cap (and therefore impact how much “unused” space you may have).
How your available cap is calculated
Available concessional cap = Current year cap + Unused caps from prior 5 years
Unused amounts are applied in order from oldest to newest.
Worked example (illustrative): Sarah
Sarah’s Total Super Balance at 30 June was $420,000 (under the threshold). Her concessional contribution history looks like this:
| Financial year | CC cap | Sarah’s CC | Unused |
|---|---|---|---|
| 2020‑21 | $25,000 | $12,000 | $13,000 |
| 2021‑22 | $27,500 | $15,000 | $12,500 |
| 2022‑23 | $27,500 | $27,500 | $0 |
| 2023‑24 | $27,500 | $10,000 | $17,500 |
| 2024‑25 | $30,000 | $18,000 | $12,000 |
| Total unused available (subject to expiry): | $55,000 | ||
In the next year, Sarah could contribute up to the $32,500 current‑year cap plus her unused amount (subject to eligibility and any older‑year expiry), for a total potential cap of $85,000 in this example.
You can check your personal carry‑forward amount in MyGov (linked to the ATO). Your fund may also display amounts, but the ATO record is the source of truth.
Who can benefit most?
Carry‑forward contributions are most valuable when you have both (1) unused concessional caps from prior years and (2) a current‑year need or opportunity to contribute more.
Parents and carers returning to work
If you had lower contributions while caregiving, catch‑up can help rebuild momentum when income resumes.
Income step‑ups or career progression
If your income is now higher, you may have older unused caps from earlier lower‑earning years.
Windfalls (bonus, redundancy, inheritance)
Catch‑up can provide additional cap room when you suddenly have spare cash to contribute.
Pre‑retirees accelerating savings
In the years before retirement, catch‑up can materially increase concessional contributions (subject to eligibility and cashflow).
Self‑employed with variable income
Lean years followed by strong years can create unused caps that may be utilised later.
Downsizers with TSB under the threshold
Some households coordinate a downsizer contribution (separate rules) with concessional catch‑up to maximise total contributions.
Important rules and limitations
Five‑year expiry (“use it or lose it”)
Unused cap amounts expire after five financial years. Because the regime began in 2018‑19, earlier‑year unused amounts may already have expired depending on the current year.
TSB test applies each year
Your Total Super Balance must be under $500,000 at 30 June of the prior year to access carry‑forward in the current year.
Applies to concessional contributions only
Carry‑forward applies only to concessional contributions. Non‑concessional contributions have separate rules (including the bring‑forward arrangement) and do not “carry forward” in the same way.
Division 293 can reduce the net benefit
If your income plus concessional contributions exceeds $250,000, an additional 15% tax may apply to some concessional contributions (including catch‑up amounts). Factor this into planning.
How to make catch‑up contributions
You do not lodge a special election to “activate” carry‑forward. You simply make concessional contributions, and the ATO applies the rules when assessing your concessional cap (provided you meet the TSB eligibility test).
Confirm eligibility
Check your Total Super Balance at 30 June last year is below $500,000.
Check your carry‑forward amount
Review your “unused concessional cap” amounts in MyGov/ATO so you know your personal limit.
Choose the contribution method
Salary sacrifice, personal deductible contributions, or a combination (subject to employer payroll cut‑offs and fund processing timeframes).
Meet the end‑of‑year timing requirement
Contributions must be received by your fund by 30 June 2027. In practice, allow for bank transfer and fund processing — aim for around 20 June each year or earlier.
If claiming a deduction: lodge your Notice of Intent
If you are making personal deductible contributions, lodge the Notice of Intent (ATO form NAT 71121) with your fund and receive acknowledgement before you lodge your tax return (and before starting a pension, rolling over, or withdrawing, where relevant).
Timing risk: “Paid” is not the same as “received”. If the contribution arrives after 30 June, it counts for the next financial year (which can accidentally blow the next year’s cap).
Tax savings example (conceptual)
Worked example (conceptual): Michael
Michael earns $150,000 and has $60,000 of unused concessional caps available. If he contributes a total of $90,000 as concessional contributions in the year:
- Total CC: $30,000 (current year cap) + $60,000 (catch‑up) = $90,000
- Tax if kept as income (illustrative): $90,000 × 39% = $35,100
- Contributions tax in super (generally): $90,000 × 15% = $13,500
- Indicative tax difference: $21,600
This example is simplified and does not model Medicare levy variations, Division 293, offsets, or other interactions. Always confirm with your adviser/accountant based on your taxable income and contribution history.
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