Boost your super with Carry Forward & Bring Forward Rule

News | Mehak Gaba | Released: 27/08/2025 | Read: 5 Mins

Looking to grow your retirement savings faster? The Carry-Forward and Bring-Forward rules give you the flexibility to contribute more to your super when it suits you. 

Carry-Forward Concessional Contributions

Checking Your Carry-Forward or Bring Forward Eligibility

Carry-Forward Rule - Concessional Contributions

Here’s the short explanation:

• Annual concessional cap = $25K (20–21) and $27.5K (21–22 to 23–24), $30K (24–25).
• You contributed only $10K each year, so the unused cap accumulated: $15K + $17.5K + $17.5K + $17.5K + $20K = $87.5K.
• In 2025–26, you can use $87.5K carry-forward + $30K current year = $117.5K.

Benefits of carry forward super contributions- Examples

Making additional before-tax contributions can be a tax effective way to boost your retirement savings.

Super contributions are taxed at 15% (up to an additional 15% tax may apply to higher income earners) which is often a lot lower than most peoples’ marginal tax rate (rate of tax you pay on your personal income) which can be up to a maximum of 47% including the Medicare levy.

Any earnings you receive on your contributions once they are in your super account are also only taxed at up to 15%.

Example: Bonus Contribution & Tax Savings

John, aged 50, with a super balance under $500,000, receives a work bonus. He uses the carry-forward rule to add extra concessional contributions using unused caps from the last five years. This boosts his retirement savings and reduces his taxable income for the year.

Bring Forward Rule- Non Concessional Contributions

This table explains the bring-forward rule for non-concessional contributions (NCC) and allows you to make larger non-concessional contributions by using future years’ caps in advance. 

The bring-forward rule lets you make up to 3 years’ worth of non-concessional (after-tax) contributions in one financial year, instead of sticking to the annual cap of $120,000 (from 1 July 2025).

How much you can contribute depends on your total super balance as at 30 June of the previous year   you must be under 75 on 1 July of the financial year you contribute.

• If your balance is less than $1.76M, you can contribute up to $360,000 over 3 years using the bring-forward rule.

• If your balance is $1.76M to less than $1.88M, your cap is $240,000 over 2 years.

• If your balance is $1.88M to less than $2M, you can only contribute $120,000 for the year; no bring-forward applies.

• If your balance is $2M or more, you cannot make any non-concessional contributions.

Here is the explanation:

Left Side: Balance less than $1.76 million

• You have a maximum cap of $360,000 to use over 3 years (2025–26 to 2027–28).

• Example options:
  ✅ Contribute $360,000 all in the first year (then $0 in later years).
  ✅ Contribute $200,000 in 2025–26 and $160,000 in 2027–28.
  ✅ Contribute $160,000 in 2025–26, $100,000 in 2026–27, and $100,000 in 2027–28.

Right Side: Balance $1.76 million to less than $1.88 million

• You have a maximum cap of $240,000 over 2 years (2025–26 to 2026–27).

• Example options:
  ✅ Contribute $240,000 in the first year (then $0 in the next year).
  ✅ Contribute $200,000 in 2025–26 and $40,000 in 2026–27.

Key Point:

The higher your super balance, the smaller your bring-forward cap and period. After using the bring-forward rule, you cannot make additional non-concessional contributions until the period ends.

FAQ- Bring Forward Rule- Non Concessional Contributions

Q: Can I carry forward unused non-concessional contributions?

A: No. Unlike concessional contributions, unused non-concessional caps cannot be carried forward. If you don’t use your annual non-concessional cap in a given year, you lose it—unless you trigger the bring-forward rule, which only applies to future years, not past ones.

Example:

• The non-concessional contribution (NCC) cap is $120,000 per year.

• Emma contributes $50,000 in Year 1 and nothing in Year 2.

• She wants to “catch up” the unused $70,000 from Year 1 and the full $120,000 from Year 2 in Year 3.

Can she do that?
No. She cannot carry forward the unused amounts from previous years. The $70,000 from Year 1 and $120,000 from Year 2 are lost forever.

However, if she triggered the bring-forward rule in Year 1, she could have contributed up to $360,000 (covering three years’ caps) immediately in Year 1.

⚖️ Join our webinar on 11th September, 2025- Maximise Your Super: Understanding Contributions & Division 293

Visit www.trustdeed.com.au for more details or call us on(02) 9684 4199

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