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Non‑Concessional Contributions (After‑Tax) — Explained
How NCC works, the bring‑forward rule, and the thresholds that control eligibility
Non‑concessional contributions (NCC) are contributions you make from after‑tax money. You don’t claim a deduction, but you generally pay no contributions tax on the way in — and NCC typically increases your tax‑free component inside super.
This page explains what counts as NCC, why people use NCC, and how the bring‑forward rule and your Total Super Balance (TSB) determine what you can contribute.
The standard NCC cap for 2026-27 is $130,000 (and may be higher if you have bring‑forward available, subject to TSB).
What Are Non‑Concessional Contributions?
In a nutshell: NCC are contributions made from money you’ve already paid tax on. They usually form part of your tax‑free component and can help you build retirement savings in super’s lower‑tax environment.
What counts as NCC?
- Personal after‑tax contributions — money you contribute without claiming a deduction.
- Spouse contributions received — contributions your spouse makes into your account count as NCC for you.
- Excess concessional contributions — in some cases, excess CC can be treated as NCC (rules depend on your election and ATO process).
What does not count as NCC?
These are generally cap‑exempt and do not use your NCC cap (but may still increase your TSB):
- Downsizer contributions
- Government co‑contributions
- Small business CGT contributions (eligible cases)
- Personal injury contributions (eligible cases)
Planning note: NCC is only one of several contribution pathways. If your TSB is too high for NCC, cap‑exempt options (for example, downsizer) may still be available (subject to eligibility).
Why Make Non‑Concessional Contributions?
NCC can be useful even without a deduction, particularly when you are already maximising concessional strategies.
Lower tax on earnings
Investment earnings inside super are generally taxed at 15% in accumulation. In retirement phase, earnings can be 0% (subject to caps and rules).
Build tax‑free component
NCC usually becomes part of your tax‑free component. This can reduce tax on future benefits in some scenarios (including some estate‑planning outcomes).
Potential co‑contribution
If you meet the income and eligibility rules, making NCC can trigger the government co‑contribution (up to $500).
Invest beyond the CC cap
Once your concessional cap is fully used, NCC is the main way to add extra personal savings into super (unless a cap‑exempt strategy applies).
Total Super Balance Thresholds
Your ability to make NCC — and whether you can use bring‑forward — depends on your Total Super Balance at 30 June of the previous financial year.
| Your TSB at 30 June (prior year) | Maximum NCC available | Bring‑forward period |
|---|---|---|
| Under $1.84 million | $390,000 | Up to 3 years |
| $1.84 million – $1.97 million | $260,000 | Up to 2 years |
| $1.97 million – $2.1 million | $130,000 | Annual cap only |
| $2.1 million or more | $0 — No NCC allowed | Not eligible |
Critical threshold: Once your TSB reaches $2.1 million, you cannot make NCC. This also means spouse contributions to your account (which are NCC) can’t be accepted, and co‑contribution eligibility is generally lost because you can’t make the required personal NCC.
The Bring‑Forward Rule
In a nutshell: The bring‑forward rule allows eligible people to contribute multiple years of NCC caps earlier (commonly up to 2 or 3 years’ worth), based on their TSB and existing bring‑forward status.
The bring‑forward is typically triggered when your NCC in a financial year exceeds the annual cap ($130,000). Once triggered, the ATO tracks your remaining available NCC over the bring‑forward period.
Worked example (high level): using bring‑forward
- Client receives an inheritance and wants to contribute $300,000 to super.
- TSB at 30 June prior is below the full bring‑forward threshold.
- Client may be able to contribute up to $390,000 across the bring‑forward period.
- Contributing $300,000 in year 1 uses part of the bring‑forward cap, leaving the remainder available during the remaining years (subject to the bring‑forward period and rules).
Bring‑forward outcomes depend on existing bring‑forward status, timing, and the ATO’s rules for the relevant year.
Age and contribution acceptance rules (important)
- Contribution acceptance age limit: voluntary contributions (including NCC) are generally only able to be accepted until 28 days after the end of the month in which you turn 75.
- Work test: the work test is generally relevant for claiming a deduction for personal contributions (concessional), not for making NCC itself (fund acceptance rules still apply).
Implementation tip: If you are close to the age limit, allow processing time. A contribution is counted when it is received by the fund (not when you initiate the transfer).
What Happens If You Exceed the NCC Cap?
If you exceed your NCC cap, the ATO can issue an Excess NCC determination. In broad terms, you will generally be asked to choose between:
Option 1: Release the excess
You can elect to release the excess NCC amount plus 85% of the associated earnings from super.
Tax treatment: the ATO adds the full associated earnings amount to your assessable income, and a 15% tax offset applies.
Option 2: Don’t release
If you do not (or cannot) release the excess, the excess may be subject to excess NCC tax (generally at the top marginal rate).
This is usually an inferior outcome, but can apply in limited cases (for example if a release cannot be processed).
Option 3: Special circumstances
In limited situations you can apply for a determination based on special circumstances (e.g., certain timing errors).
This requires ATO criteria and supporting evidence.
Practical guidance: Most people aim to avoid excess NCC altogether by checking TSB eligibility, bring‑forward status, and contribution timing before transferring funds.
Where to Next?
Use these tools and guides to plan and implement your NCC strategy.
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