Non Concessional Contributions: Bring forward rules explained

What are the bring forward rules?

The bring forward rules only apply to non-concessional contributions, not concessional contributions. They allow eligible super fund members to use two or three years’ non-concessional contribution caps at once.

You don’t “elect” to use the bring forward rules. If you’re eligible, it happens automatically as soon as you contribute more than the annual cap for that year. Doing this is often called “triggering” the bring forward rules.

Once you trigger the bring forward rules, your non-concessional contributions cap is fixed for a set number of years (two or three) during which you can use up your cap. This period you’ve locked in by triggering the bring forward rules is often called the bring forward period.

Who can use the bring forward rules?

Not everyone can do this, there are two conditions.

Age rules – being under 75 at the start of the year

Someone wanting to use the bring forward rules must trigger them in a year where they were under 75 at the start of the year.

For example, Tim turns 75 on 16 June 2026. He can actually keep making non-concessional contributions up until 28 July 2026. However, if he’s going to use the bring forward rules, he has to trigger them in 2025/26 (because he was only 74 at the start of that year but will be 75 at the start of 2026/27).

You might be interested in this article about turning 75.

Super balance rules – amount in super at the previous 30 June matters

Whether or not:

• it’s possible to use the bring forward rules,
• how many years’ caps can be brought forward, and
• the length of your bring forward period

in a particular financial year depends on your super balance compared to the “general transfer balance cap” at the previous 30 June. (The general transfer balance cap is explained here . At 30 June 2025 it was $2m.)

For example, anyone with more than $2m in super at 30 June 2025 has a non-concessional contributions cap of $nil and can’t trigger the bring forward rules at all.

However, someone whose super fell short of $2m by more than two years’ worth of non-concessional contributions caps (2 x $120,000 = $240,000) can bring forward two years’ caps. In other words, someone with less than $1.76m ($2m less $240,000) at 30 June 2025 could make non-concessional contributions of up to three years’ worth of caps (3 x $120,000 = $360,000) in 2025/26 by using both the current year’s cap and the caps for the next two years as well.

The bring forward rules don’t give you a bonus cap – they just allow future non-concessional contributions caps to be used earlier.

You don’t have to use it all at once. You could contribute a large amount in 2025/26 (to trigger the rules) and then use the rest over your bring forward period.

How much can you contribute using the bring forward rules?

Non-concessional contributions are personal contributions made from a member’s own money where no tax deduction is claimed. They are normally limited to an annual cap but special rules can allow contributions of more than one year’s limit in a single year using the bring forward rules. This can make them a powerful tool in boosting super quickly.

For 2025/26, the relevant figures are:

From 1 July 2026, the standard non-concessional contributions cap will increase to $130,000 and the general transfer balance cap will increase to $2.1m. That means all the numbers in the table will change.

For 2026/27, the relevant figures are:

Can your super balance stop future contributions?

Most people who use the bring forward rules contribute the maximum amount they can in the very first year. But sometimes people contribute a large amount in the first year (triggering the bring forward rules and starting their bring forward period) but intend to “finish off” their contributions in the following year.

For example, Ellen’s super balance was $1.7m at 30 June 2025. She made a $300,000 non-concessional contribution in April 2026. As she was eligible to trigger a three year bring forward period in 2025/26 (her super balance was less than $1.76m), her contribution automatically locked that in. She would normally be able to contribute what’s left of her total cap of $360,000 any time up until 30 June 2028.

However, great investment returns meant Ellen’s super balance was $2.2m at 30 June 2026. That means she has a $nil cap for 2026/27. If her balance drops during 2026/27 (or the transfer balance cap goes up from 1 July 2027), she may still be able to contribute the final $60,000 in 2027/28 but she can’t contribute it in 2026/27.

What happens if the contribution caps change during a bring forward period?

Once a bring forward period starts, later increases in contribution caps are ignored until the period ends.

In Ellen’s case (above), notice how her total amount stayed fixed at $360,000 even though the caps increased from 1 July 2026. Ellen won’t get the benefit of any increases until her caps start again from 1 July 2028.

Key things to remember about the bring forward rules

• The bring forward rules only apply to non-concessional contributions.
• Not everyone can use the bring forward rules – eligibility is impacted by age and super balance size.
• While the rules are often called the “three year bring forward” rules, not all bring forward periods are three years long – some are only two.
• If you’re eligible to use them, the bring forward rules will be triggered automatically once you contribute more than the normal annual cap in a particular year.
• Triggering a bring forward locks in your non-concessional contributions cap during the bring forward period.
• You can be prevented from using your bring forward cap in full if your super balance increases.

You may also be interested in...

• Bring forward rules when caps are changing
• Super Contributions explained: Caps, rules and limits
• What is considered a contribution to super?
• What happens if you exceed the contribution limits?

This article is for general information only. It does not constitute financial product advice and has been prepared without taking into account any individual's personal objectives, situation or needs. It is not intended to be a complete summary of the issues and should not be relied upon without seeking advice specific to your circumstances.