The catch-up concessional contributions rule allows eligible Australians to carry forward unused concessional contribution cap amounts from previous years and make larger before-tax super contributions in a future year. This is particularly useful for people who had career breaks, worked part-time, or didn’t maximise their concessional contributions in prior years.
What Are Catch-Up Concessional Contributions?
From 1 July 2019, unused concessional cap amounts can be carried forward on a rolling 5-year basis. If you haven’t used your full concessional cap in a prior year, the unused amount accumulates and can be used in a subsequent year — allowing contributions above the standard annual $30,000 cap.
Eligibility condition: Your Total Superannuation Balance (TSB) must be below $500,000 at 30 June of the prior financial year.
How Catch-Up Contributions Work
Example:
| Financial year | Concessional cap | Contributions made | Unused cap | Carried forward |
|---|---|---|---|---|
| FY2021–22 | $27,500 | $12,000 | $15,500 | ✅ |
| FY2022–23 | $27,500 | $27,500 | $0 | — |
| FY2023–24 | $27,500 | $15,000 | $12,500 | ✅ |
| FY2024–25 | $30,000 | $11,500 | $18,500 | ✅ |
| FY2025–26 | $30,000 | — | — | — |
In FY2025–26, the person can access up to:
- Current year cap: $30,000
- Unused from FY2021–22 (within 5-year window): $15,500
- Unused from FY2023–24: $12,500
- Unused from FY2024–25: $18,500
- Total available: $76,500
This allows a substantially larger tax-deductible super contribution in a year when, for example, the person has unusually high income.
When Are Catch-Up Contributions Most Valuable?
Catch-up contributions are particularly valuable in years when you have:
- Higher than usual income (large bonus, sale of business, high consulting income)
- Available cash to contribute (inheritance, redundancy payment)
- Returned to work after a career break and want to rebuild super quickly
The tax saving is largest when the catch-up contribution offsets income in a year when marginal rates are highest.
TSB Below $500,000 Requirement
Your Total Super Balance at 30 June of the prior year must be under $500,000 to access catch-up contributions. If your TSB is $500,000 or more, you cannot use the carry-forward amounts — even if they technically exist.
This limit ensures the strategy is available to those who need it most (lower balances) rather than those already well-funded for retirement.
How to Track Unused Cap Amounts
The ATO automatically tracks your carry-forward amounts. You can view them via:
- MyGov → ATO → Super → Carry-forward concessional contributions
- Your ATO-linked tax agent
You don’t need to apply — the ATO calculates your available carry-forward automatically based on contributions reported by your super fund.
How to Use Catch-Up Contributions
- Check your available carry-forward amount via MyGov
- Verify your TSB was below $500,000 at 30 June of the prior year
- Make contributions (personal deductible or salary sacrifice) above the standard $30,000 cap — up to your total available amount
- Lodge a Notice of Intent (for personal deductible contributions) and claim the deduction in your tax return
- The ATO will automatically apply the carry-forward — no separate form required
Related Articles
- Concessional Contributions Australia
- Super Contribution Limits Australia
- Salary Sacrifice Super Australia
- How Much Super Do I Need to Retire?
- Retirement Investing hub
Frequently Asked Questions
Can I use carry-forward contributions if my super balance is over $500,000? No. If your TSB at 30 June of the prior financial year is $500,000 or more, you cannot access unused carry-forward concessional cap amounts. You are still entitled to the standard annual concessional cap ($30,000).
How far back do unused amounts carry forward? Unused amounts carry forward for a rolling 5-year window — amounts older than 5 years expire and cannot be used. The rules started from 1 July 2019, so the oldest eligible year is FY2019–20.
Do I need to tell the ATO I want to use catch-up contributions? No — the ATO applies the carry-forward automatically when your contributions exceed the annual cap. You simply make the contribution and claim the deduction (for personal contributions). The ATO will process the excess against your available carry-forward.
This article provides general financial information only. For advice tailored to your situation, speak with a licensed financial adviser through the ASIC financial advisers register or MoneySmart.