Bring-forward Provision for Super Contributions

If you are less than 65 years old at any time in a financial year and go over the non-concessional (after-tax) super contributions cap for that year, the bring-forward provision will apply.

The bring-forward provision is automatically triggered when your non-concessional contributions go over $150,000 in a particular year. Once the bring-forward provision is triggered, you will be able to contribute non-concessional contributions totalling $450,000 over three financial years without exceeding your non-concessional contributions cap.
Once the bring-forward provision applies in a financial year, you will need to be careful to monitor how much you contribute over the following two years to ensure you do not contribute more than $450,000 over the three year period. If you do exceed this threshold, you may have to pay extra tax.

Non-concessional contributions include:
  • contributions you make from your after-tax income 
  • contributions your partner makes to your super account 
  • any contributions made over your concessional contributions cap. 

See these posts with tips, calculators and checklists to help you prepare your eTax Return (and get a better refund) with less hassle - checklist of eTax and Assessable Income and deductions and checklist of eTax and Allowable Deductions.

 For help with your eTax return see our eTax Return Checklist.

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