Total Superannuation Balance
The total value of all your super interests across all funds, used to determine eligibility for various super concessions.
Your total superannuation balance (TSB) is the combined value of all your super interests across all funds (including SMSFs, retail, industry, and defined benefit funds) as at 30 June of the previous financial year. It is used by the ATO as a gatekeeper for several super concessions and caps, making it one of the most important figures in super planning.
Key thresholds linked to TSB include: $500,000 — below this, you can access carry-forward unused concessional cap amounts; $1.84 million — above this, the bring-forward NCC arrangement is reduced; $2.1 million — at or above this, you cannot make any non-concessional contributions; $2.1 million — the transfer balance cap for 2026-27, which limits how much you can move into the tax-free retirement phase.
Your TSB is calculated as the sum of: your accumulation phase interests (at their balance date value), your transfer balance account (retirement phase interests, at their commencement day values adjusted for certain events), any rollovers in transit, and any outstanding limited recourse borrowing arrangement amounts for SMSFs. The ATO tracks your TSB using information reported by super funds in their annual returns. You can check your current TSB through ATO online services via myGov.
How it works
Your total superannuation balance is the sum of every super interest you hold, across every fund — including any SMSF, retail, industry, or defined benefit interests — measured as at 30 June of the previous financial year. It isn't used to calculate your tax directly; instead, it acts as a gatekeeper that determines which super concessions and strategies you're allowed to use in the current year.
In practice, you check your TSB through ATO online services via myGov before making a significant super decision — deciding whether you can use carry-forward concessional contributions, how much bring-forward room you have for non-concessional contributions, or whether you're blocked from making non-concessional contributions altogether. Crossing a threshold by even a small amount changes what's available to you.
Several TSB thresholds are hard cut-offs rather than gradual phase-outs — $500,000 for carry-forward eligibility and $2.1 million for non-concessional contributions being blocked entirely — so being just over the line removes an option completely rather than reducing it slightly. TSB also includes items people forget to account for, like SMSF limited recourse borrowing arrangement amounts and rollovers in transit, and because it's measured at a fixed date, market movements during the current year don't change eligibility that's already locked in from the previous 30 June.
Example: TSB determining carry-forward eligibility
Someone has $480,000 across two super funds as at 30 June last year. Because that total is under $500,000, they're eligible to carry forward any unused concessional contributions cap from the past five years when contributing this year.
If their balance had instead been $520,000 at that same date, they wouldn't qualify for carry-forward at all this year — even though the gap between $480,000 and $520,000 is small, crossing the $500,000 line removes the option entirely rather than reducing it proportionally.
Related Terms
Transfer Balance Cap
The maximum amount of super you can transfer into a tax-free retirement phase income stream — $2.1 million for 2026-27.
Non-Concessional Contributions
After-tax super contributions that are not taxed inside the fund, with an annual cap of $130,000 (2026-27).
Carry-Forward Unused Cap
The ability to use unused concessional contribution cap amounts from the previous 5 years, if your total super balance is under $500,000.
Concessional Contributions
Before-tax super contributions taxed at 15% inside the fund, including employer SG, salary sacrifice, and personal deductible contributions.
Self-Managed Super Fund (SMSF)
A private super fund you manage yourself, with up to 6 members, offering full control over investment choices.