EOFY Carry-Forward Unused Concessional Cap 2025-26 — Catch-up Super Strategy (ATO)
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Primary tax-year context: 2025-26
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General information only. This is not tax or financial advice. Consult a licensed financial adviser or registered tax agent for advice specific to your situation.
If you didn’t max your concessional cap in earlier years, the ATO’s carry-forward rule lets you scoop that unused space back up — but only while your total super balance (TSB) stays under $500,000, and only for five rolling years. With the concessional cap stepping up to $30,000 for 2024-25 and $30,000 again for 2025-26, a lot of Australians can legally push a six-figure catch-up contribution into super before 30 June 2026.
This article walks through how the rolling 5-year window works, who qualifies, and a full worked example of someone with a $350k balance turning an unexpected bonus into an $80,000 catch-up contribution.
How Carry-Forward Works
The carry-forward rule has been live since the 2019-20 financial year. The concept is simple: any unused portion of your concessional cap in a year can be “banked” and used in a later year, provided two conditions are met:
- Your total super balance on 30 June of the preceding year was under $500,000.
- The unused amount is no more than 5 years old.
Concessional contributions include employer Super Guarantee (SG), salary sacrifice, and personal deductible contributions you claim on your tax return.
The oldest unused amount is used first, so unused 2020-21 cap expires on 30 June 2026 if you haven’t tapped it.
The Cap History That’s Still Usable in 2025-26
| Year | Concessional cap | Example unused if you only received SG on $90k salary |
|---|---|---|
| 2020-21 | $25,000 | ~$15,430 unused |
| 2021-22 | $27,500 | ~$17,075 unused |
| 2022-23 | $27,500 | ~$17,075 unused |
| 2023-24 | $27,500 | ~$17,125 unused |
| 2024-25 | $30,000 | ~$19,200 unused |
| 2025-26 | $30,000 | current year cap |
A taxpayer who was a low-earner or career-breaker in those years — or who simply never salary sacrificed — could be sitting on $85,000+ of unused cap that can still be used before 30 June 2026, on top of the current $30,000 cap.
The 2020-21 unused amount expires at midnight on 30 June 2026. If you can only afford to use part of it, use the oldest slice first.
Who Qualifies?
You qualify to use carry-forward in 2025-26 if:
- Your total super balance was less than $500,000 on 30 June 2025; and
- You have unused concessional cap from any of the 2020-21 through 2024-25 years.
TSB includes accumulation, pension, and defined-benefit interests — check the ATO’s “Total super balance” figure in your myGov account, not just your balance in your main fund.
If your TSB is $500,000 or more on 30 June 2025, you’re locked out of carry-forward for 2025-26 regardless of how much unused cap you’ve accumulated. Your unused amounts keep rolling (up to 5 years old) — you just can’t touch them in this specific year.
Worked Example: $350k TSB Catching Up $80k
Meet Priya. She’s 42, earns $160,000 a year, and her total super balance on 30 June 2025 was $348,000 (well under $500k). She’s just received a $200,000 inheritance. Her employer has paid $19,200 in SG contributions so far in 2025-26 (12% of $160k).
Her running cap usage looks like this:
| Year | Cap | Contributions made | Unused carried |
|---|---|---|---|
| 2020-21 | $25,000 | $9,500 SG | $15,500 |
| 2021-22 | $27,500 | $11,200 SG | $16,300 |
| 2022-23 | $27,500 | $13,700 SG | $13,800 |
| 2023-24 | $27,500 | $16,100 SG | $11,400 |
| 2024-25 | $30,000 | $17,250 SG | $12,750 |
| Banked unused | $69,750 | ||
| 2025-26 current cap | $30,000 | $19,200 SG to date | $10,800 remaining in current cap |
Priya’s available room before 30 June 2026 is $10,800 (current) + $69,750 (banked) = $80,550.
She transfers $80,000 into her super fund as a personal contribution and lodges an ATO Notice of Intent to Claim a Deduction (NAT 71121) with her fund before she lodges her 2025-26 tax return.
Tax result at 37% marginal rate (plus 2% Medicare levy):
| Item | Amount |
|---|---|
| Personal deductible contribution | $80,000 |
| Tax deduction saves (39%) | $31,200 |
| 15% contributions tax inside super | $12,000 |
| Net tax saving | $19,200 |
Priya’s super ends up $68,000 larger (the $80k net of 15% contributions tax) and her refund is $31,200 — a net cash cost of around $48,800 for $68,000 in super. The roughly $19k tax arbitrage is the prize that the carry-forward rule exists to deliver.
Model your own numbers on the super carry-forward calculator or the super contribution optimiser.
The EOFY 2025-26 Timeline
| Date | What has to happen |
|---|---|
| Any time now | Check your myGov > ATO > Super > Carry-forward concessional contributions screen for your available unused cap. |
| Well before 30 June 2026 | Make the personal deductible contribution — allow 5–7 business days for clearing. Money must hit the fund’s bank account by EOFY, not leave yours. |
| Before lodging 2025-26 return | Submit Notice of Intent to Claim a Deduction to your fund and receive their acknowledgment. No NOI = no deduction. |
| 30 June 2026 | Deadline. Unused 2020-21 cap expires. |
Watch Division 293: if your income plus concessional contributions is over $250,000, an extra 15% tax applies to the portion over the threshold. It still usually beats your marginal rate, but it reduces the arbitrage.
Common Traps
Missing the NOI. Without a lodged and acknowledged Notice of Intent, your personal contribution stays non-concessional — no deduction, no carry-forward use.
Clearing-house delay. Salary-sacrifice amounts routed via an employer clearing house can take a week to hit the fund. Don’t cut it fine.
Spouse SMSF balance issues. TSB is individual, not household — check yours specifically on the 30 June 2025 snapshot.
Excess contributions tax. If you go over the cap available to you, the excess is taxed at your marginal rate (with a 15% offset) — run the numbers first.
Reserves and defined benefit. DB notional contributions count toward your cap. If you’re in CSS/PSS or a corporate DB, talk to your fund before contributing personally.
Frequently asked questions
Q: Can I carry forward unused non-concessional cap? No. Carry-forward only applies to the concessional cap. The non-concessional space uses a 3-year bring-forward rule, which works differently.
Q: What if my TSB was $499,900 on 30 June 2025? You qualify — it’s strictly “less than $500,000,” so a dollar under the line is enough. Next year’s test uses 30 June 2026.
Q: Does carry-forward work for SMSFs the same way? Yes. SMSF trustees still need a valid NOI and the contribution must be allocated within 28 days of the month it was received.
Q: I’m 68 and retired. Can I still use it? If you’re under 75 at the end of the financial year you can contribute (the work test was removed for non-concessional but still applies to personal deductible contributions if you’re 67–74). You need to meet the work test (40 hours in 30 consecutive days) to claim the deduction.
Q: What happens to unused 2020-21 cap after 30 June 2026? It expires permanently. Only the 2021-22 through 2025-26 unused amounts will be available in 2026-27.
Sources
- ATO — Carry-forward unused concessional contributions cap
- ATO — Concessional contributions and cap history
- ATO — Notice of intent to claim or vary a deduction for personal super contributions (NAT 71121)
- ATO — Total super balance
Run your carry-forward numbers before 30 June 2026
Use the super carry-forward calculator to see your banked unused cap, or the super contribution optimiser to test different catch-up amounts against your marginal rate. Don’t let 2020-21 expire on paper if you could be saving thousands on tax.