Superannuation
Learn how carry forward concessional contributions work, who may be eligible, and how this strategy can help Australians boost their retirement savings in a tax-effective way.
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One of Australia's most valuable superannuation strategies
Many Australians assume that if they don't use their concessional contribution cap in a particular financial year, the opportunity is lost forever.
In some circumstances, that isn't the case.
Carry forward concessional contributions (sometimes referred to as catch-up concessional contributions) allow eligible Australians to use unused concessional contribution amounts from previous financial years.
For people whose income varies over time, this can provide valuable opportunities to increase retirement savings in a tax-effective manner.
In this guide we'll explain:
Each financial year there is a limit on the amount of concessional (before-tax) contributions that can generally be made to superannuation.
Where eligible, unused portions of previous concessional contribution limits may be carried forward and used in later financial years.
Rather than losing those unused amounts forever, eligible individuals may be able to contribute more than the standard annual concessional contribution limit in a future year.
Current contribution limits and eligibility rules are published by the Australian Taxation Office.
Carry forward contributions are commonly considered by people who have experienced changes in income.
Examples include:
The strategy can also benefit people who simply did not maximise their concessional contribution opportunities in earlier years.
Making additional concessional contributions may provide several potential benefits.
These can include:
Whether these benefits apply depends on your personal circumstances.
Carry forward contributions are subject to legislative requirements.
Eligibility depends on several factors, including:
The Australian Taxation Office publishes current eligibility requirements and contribution rules.
Because these requirements change over time, this article does not list specific caps, thresholds or financial year figures.
Suppose someone makes concessional contributions below the applicable annual limit for several years.
If they satisfy the relevant eligibility requirements, those unused amounts may accumulate and become available in a later financial year.
This can provide greater flexibility when income increases or circumstances change.
Carry forward contributions are often considered by:
Income may fluctuate significantly between years.
Bonuses or promotions may create opportunities for additional contributions.
Years spent working reduced hours may result in unused contribution opportunities.
Some people choose to maximise retirement savings in the years immediately before retirement.
Before making significant concessional contributions it is important to consider:
The strategy should be considered as part of an overall financial plan rather than in isolation.
Some common mistakes include:
Carry forward contributions often interact with:
Understanding how these areas work together can help ensure the strategy supports your broader financial objectives.
No.
Eligibility requirements apply and may change over time.
Refer to the Australian Taxation Office for current rules.
The Australian Taxation Office provides information through ATO Online services and myGov for eligible individuals.
Generally, employer concessional contributions are included when calculating concessional contributions.
Potentially, provided the relevant eligibility requirements continue to be satisfied and unused contribution amounts remain available.
About the author
Founder & Principal Financial Adviser
Josh Hampton is the Founder and Principal Financial Adviser at Hampton Wealth Management, helping professionals, families and retirees make confident financial decisions.
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