Carry-Forward Concessional Contributions in Australia
By GrowThenDraw Editorial Team · Updated August 1, 2026 · 7 min read · Editorial policy
Unused concessional cap space can make a large one-off deductible contribution possible, but it is not a second permanent cap. Each unused amount lasts for five years and the oldest available amount is used first.
The safest workflow is to begin with ATO Online Services, reconcile contributions received by every fund, and calculate only after those records agree.
The two eligibility checks
First, there must be unused concessional cap room from one or more of the previous five financial years. Second, your total super balance immediately before the financial year in which you contribute must be below $500,000.
Being below $500,000 does not create cap room by itself. It only lets you access unused amounts that genuinely exist.
What counts toward the concessional cap
Cap calculations use contributions received by a fund, so a payroll deduction near 30 June can land in a later year. Confirm the fund transaction date rather than relying on a payslip alone.
- Employer Super Guarantee and other employer contributions.
- Amounts your employer contributes under salary sacrifice.
- Personal super contributions for which you claim an income-tax deduction.
- Certain allocated amounts or other contributions the ATO treats as concessional.
Why oldest-first matters
An unused amount expires after five years. When contributions exceed the current-year general cap, the ATO applies the oldest available unused amount first. A planner should mirror that order so the balance shown for future years is meaningful.
A pre-contribution checklist
- Download the ATO unused concessional cap amounts.
- Confirm total super balance at the preceding 30 June.
- Add employer, salary-sacrifice and deductible personal contributions already received.
- Leave room for remaining employer contributions before year-end.
- For a personal deduction, lodge a valid notice of intent and receive the fund acknowledgment.