Skip to Content

Catch-up concessional contributions

How does it work?

Concessional contributions are limited to a concessional contributions cap each financial year.

If you make or receive concessional contributions (CCs) of less than the annual concessional contributions cap of $30,000 pa during the financial year, you may be able to accrue these unused amounts and carry these forward for use in subsequent financial years. This is known as catch-up concessional contributions.

Unused cap amounts can be carried forward for up to five financial years before they expire. To be eligible to use your catch-up CCs, one criteria is your total super balance must be below $500,000 at the 30 June of the prior financial year.

What are the benefits?

Greater flexibility to make concessional contributions which may be helpful even if you have broken work patterns, or can’t afford to contribute in a particular year.

Case study

Financial year Concessional contributions made Annual CC cap amount1 Unused CCs that may be carried forward Total unused CCs that may be carried forward
2020/21 $15,000 $25,000 $10,000 $10,000
2021/22 Nil (maternity leave) $27,500 $27,500 $37,500
2022/23 $15,000 $27,500 $12,500 $50,000
2023/24 $20,000 $27,500 $7,500 $57,500
2024/25 $20,000 $30,000 $10,000 $67,500
2025/26 $50,000 $30,000 -$20,000 $47,500

Based on the information from Fatima, her personal CC cap for 2025/26 is $97,500. This consists of the annual CC cap of $30,000 and $67,500 of catch up CCs.

The above assumes that Fatima satisfies all eligibility criteria. Additional considerations need to be made as to whether making a concessional contribution is the most appropriate option for Fatima.

Important things to consider

¹ The CC cap may be indexed at the start of each financial year.

What next?

Find out more about Super and retirement rules.

Got a question?

Get set in the right direction with help and guidance available over the phone, online or face-to-face.

General advice and information only

Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.

Tax disclaimer

Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.