A super guide to the bring-forward rule

In the run-up to retirement, putting some extra money into your super can be a sensible idea. The same goes if you’re lucky enough to receive an inheritance or sell a large asset.

Not only will it give your retirement savings a boost, but when you withdraw super in retirement phase the income is generally tax free.

However, the contribution caps (or limits) can make it tricky to get a large amount of after-tax money into your super account in a single year. One solution is to use a bring-forward arrangement.

What is a bring-forward arrangement?

Although it sounds complicated, bring-forward contributions are just what they sound like. You can automatically bring forward your non-concessional contributions caps (or limits) from future years to contribute more than the non-concessional cap during a financial year without generating excessive contributions and paying additional tax.

Bring-forward arrangements are different from carry-forward contributions, which involve using previously unused concessional (before-tax) contributions cap amounts on a rolling five-year basis. Bring-forward arrangements, on the other hand, involve non-concessional contributions.

The annual non-concessional (after-tax) contributions cap is $120,000 in 2025-26.

A bring-forward arrangement is triggered automatically if you are eligible and you contribute more than the annual non-concessional cap in a single financial year. Once you trigger a bring-forward arrangement, you have a bring-forward period, which usually lasts three financial years including the year you triggered the arrangement.

When the rule is triggered, your bring-forward amount is set. This is three times the annual cap for a three-year arrangement. If you do not contribute more than your bring-forward amount during your bring-forward period, you will not generate excessive contributions and will not need to pay additional tax.

For example, you could contribute three times the cap in the first year and make no further contributions in the second and third year. Alternatively, you could contribute one and a half times the cap in the first year and spread the remaining amount over the two following years.

If your total superannuation balance was higher than $2 million on the previous 30 June, your non-concessional cap is zero and you cannot use the bring-forward rule.

Who is eligible to use a bring-forward arrangement?

If you want to use the bring-forward rules, you need to check you meet all of the three eligibility criteria before you make your contribution:

Eligibility criteria 1: Age