The quick answer
Start here
Carry-forward rules may let an eligible person use unused concessional contribution caps from the previous five financial years. To use them, total super balance generally must be below $500,000 at the previous 30 June. The current year’s cap is used before older unused amounts. FY2026–27 has a general cap of $32,500. Check your ATO record, actual fund receipts and deduction requirements before contributing; unused cap space is not automatically an instruction to lock away cash.
What carry-forward actually carries
The rule carries unused cap amounts, not money already sitting in another account. It may increase how much can receive concessional contribution treatment in a later financial year if the eligibility conditions are met. It does not mean the government contributes the missing amount for you.
Concessional contributions can include employer payments, salary sacrifice and personal contributions for which a deduction is claimed. The cap calculation concerns gross contributions, not just the amount left after contribution tax. Where several funds or employers are involved, the relevant totals must be considered together.
The ATO’s current education material confirms a general concessional cap of $32,500 from 1 July 2026. Older articles quoting $30,000 may describe a different financial year. Label every figure with its year before building a contribution plan.
Sources: ATO: concessional contributions cap and carry-forward rules · ATO: maximum contributions base, confirming the FY2026–27 general cap
The $500,000 test uses a specific date
The ATO explains that eligibility to use unused amounts depends on total super balance being less than $500,000 at the end of the previous financial year. For an FY2026–27 contribution, the reference date is 30 June 2026. “Less than” does not include exactly $500,000.
This is not simply today’s balance in one fund. Total super balance is a defined measure that can involve more than the latest statement from a single account. Use the ATO information and obtain help if pension interests, defined benefits or other special circumstances make the measure unclear.
A current market fall below $500,000 does not automatically change the earlier reference-date test. Similarly, having been below the threshold in a much earlier year does not establish eligibility now. Put the relevant date beside the balance in your worksheet.
Source: ATO legal database: Income Tax Assessment Act 1997, section 291-1
Unused amounts have an expiry order
Unused concessional cap amounts are available on a rolling five-year basis. The current year’s general cap is used first. Eligible older amounts are then applied, with the earliest available amounts used first. Unused space eventually expires; it is not a permanent lifetime allowance.
In FY2026–27, the five previous years are FY2021–22 through FY2025–26. Any available amount from FY2021–22 is the oldest in that window. Check the ATO record for the actual balance rather than reconstructing it from old payslips alone.
This is different from the bring-forward rules for non-concessional contributions. Similar names can lead to a very different tax result. If the money is a personal after-tax contribution, determine whether you intend and are eligible to claim a deduction before deciding which cap calculation applies.
Source: ATO: concessional contributions cap and carry-forward rules
A worked FY2026–27 cap example
Consider fictional Alex, whose relevant total super balance was $420,000 on 30 June 2026. Assume the ATO record confirms $8,000 of unused FY2021–22 concessional cap and $6,000 from FY2022–23, with no other unused amounts. Ignore special rules for this illustration.
Alex expects $18,000 of employer concessional contributions and $5,000 of salary sacrifice received by the fund during FY2026–27. That totals $23,000, leaving $9,500 of the $32,500 general cap. The confirmed $14,000 carried forward makes the illustrative remaining concessional capacity $23,500, subject to eligibility and other contribution conditions.
If Alex makes a further $12,000 deductible personal contribution, total concessional contributions become $35,000. Only $2,500 exceeds the general cap, so only $2,500 of the oldest unused amount is used in this simplified example. It would be wrong to say that the full $12,000 used the oldest cap space.
The transfer date is not the only date that matters
Check when the contribution is received by the super fund and how the fund records it for the financial year. Initiating a transfer at the end of June may not deliver the result you intend. Banks, clearing houses and funds have processing steps and published deadlines.
Also check employer payments already made and those expected before year end. Bonuses, an additional employer or a payroll change can alter the final concessional total. Leave a clear allowance for contributions that are not yet visible in the online record.
A practical record has separate columns for expected contributions, confirmed fund receipts and amounts still being checked. Do not treat an outdated ATO display as a guarantee that unreported transactions do not exist. Reconcile the information with fund statements and payroll records before committing a large amount.
A personal deduction needs its own valid process
Carry-forward eligibility does not itself create a deduction for a personal contribution. The ATO requires an eligible person claiming a deduction to give the fund a valid notice of intent and receive its acknowledgment before claiming. Timing and other conditions apply.
The notice deadline is generally the earlier of lodging the relevant tax return and the end of the following income year. However, a rollover, withdrawal or starting an income stream can affect validity before that outer deadline. Do not wait until tax-return time if you are planning to move or withdraw the relevant super interest.
Keep the notice, fund acknowledgment and contribution receipt together. Age-related work-test and other deduction conditions can matter. Ask the fund and a registered tax agent about the sequence before changing accounts; a later form may not repair an invalid earlier transaction.
Source: ATO: personal super contributions and deduction notices
Cap room and affordability answer different questions
A person can have substantial unused cap space while needing the cash for housing, debt or the years before super access. Using every available dollar of cap is not automatically an appropriate goal. Super is generally preserved until a release condition is met.
Suppose Alex has $25,000 accessible cash but expects $9,000 of essential costs and wants a separate reserve. A theoretical $23,500 of remaining cap capacity does not make that amount affordable. First decide what money must remain accessible, then assess any contribution with the actual tax and retirement plan.
This distinction matters especially for early retirement. A larger super projection can coexist with an underfunded bridge before access. Elaris separates those pools in its personal model, but it does not decide whether a particular contribution is suitable.
Source: MoneySmart: getting your super
Use the calculator for what it can actually model
Elaris’s current super projection supports the current-year general concessional cap and simplified contribution tax. It does not automatically calculate or validate carry-forward eligibility, unused prior-year amounts, Division 293 or every special contribution rule. Do not force an above-cap amount into it and treat the result as a compliance check.
Use the official ATO record for unused amounts and the fund’s receipt information for contributions. If an adviser builds a projection, ask them to show which part is the general cap, which prior year supplies the extra capacity and what expires unused.
Before paying, write a final short summary: relevant 30 June balance, confirmed unused amounts, current-year expected total, proposed contribution, accessible cash afterwards and notice-of-intent steps. That record is much more useful than a screenshot showing only a large unused-cap figure.
Work out what happens if the proposed payment is smaller
Return to Alex’s example with $23,000 of expected concessional contributions. A further $9,000 deductible contribution would take the total to $32,000, still below the $32,500 current general cap. None of the older unused amount would be consumed in that simplified case, even if Alex personally called the payment a catch-up contribution.
A further $17,500 would instead take the total to $40,500, exactly $8,000 above the general cap. Under the stated assumptions, that would use the entire oldest $8,000 amount. The comparison demonstrates the ordering; it is not a suggestion to increase the payment. The affordable amount, deduction eligibility and actual receipts must still be checked. If using an expiring amount would leave essential costs unfunded, expiry alone does not make the contribution a good decision.
FAQ: Must I apply to the ATO to use old cap space?
The ATO generally applies available unused amounts automatically once eligible contributions exceed the current general cap. That does not remove the need to meet eligibility or provide a valid notice if claiming a personal deduction. Confirm your record and relevant circumstances first.
FAQ: Can I choose to use the oldest amount before this year’s cap?
The current general cap is used first. In the worked example, a contribution that remains within the current cap does not consume the expiring old amount. Calculate the full current-year concessional total rather than labelling a payment “carry-forward” and assuming that determines its treatment.
FAQ: Does a tax deduction mean I get the contribution back?
No. A deduction can reduce taxable income if the conditions are met; it is not a refund of the full contribution. The money generally remains in super and contribution tax and other rules may apply. Calculate the actual tax effect separately.
FAQ: What if my ATO record and fund statement differ?
Check the reporting dates and identify recent receipts, amendments or contributions from another fund or employer. Resolve the discrepancy with the fund, payroll and ATO as appropriate before relying on the larger apparent cap amount. Keep the records of any correction.
Put the next step into practice
Use your own confirmed figures and keep outstanding questions visible. Core tools are free, with no bank connection or compulsory account.
Open the Super projection ↗Sources and editorial notes
Sources checked 23 October 2026. Worked examples are fictional illustrations. Rules, eligibility and product terms can change; use the official source for your circumstances.
- ATO: concessional contributions cap and carry-forward rules ↗
- ATO: maximum contributions base, confirming the FY2026–27 general cap ↗
- ATO: personal super contributions and deduction notices ↗
- MoneySmart: getting your super ↗
- ATO legal database: Income Tax Assessment Act 1997, section 291-1 ↗
General information, not an individual financial or legal assessment. AI-assisted drafting with source checks; independent professional review has not been completed. How we prepare our guides · Suggest a correction