In this guide
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 $130,000 in 2026–27.
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 $2.1 million or more on the previous 30 June, your non-concessional cap is zero and you cannot use the bring-forward rule.
Which super contributions can you make?
Answer a few questions to see which types of contributions may be open to you.
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Take our 2-minute quiz to find out which stage you’re at and what you could focus on next.
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
If you are under 75 years of age at any time in the financial year you may be able to make non-concessional contributions of up to three times the annual general non-concessional cap in that financial year. You must be under age 75 for at least one day during the triggering year (the first year) and not already be in an active bring-forward period. When you turn 75, you legally have up to 28 days after the end of the month in which you turn 75 to make your contribution, although some super funds apply stricter time limits.
You don’t need to be working to make non-concessional contributions and use the bring-forward rule, regardless of your age. That means it is available to everyone under 75, including retirees.
Eligibility criteria 2: Total superannuation balance (TSB)
To make any non-concessional contribution (that is not an excessive contribution), your total superannuation balance (TSB) on the previous 30 June must be less than the general transfer balance cap for the year you’re contributing in. The general transfer balance cap for 2026–27 is $2.1 million.
Your total super balance (TSB) affects your eligibility to use the bring-forward rule and the length of your bring-forward period, as shown in the table below.
How much you can contribute under the bring-forward rule in 2026–27
Assumes you are under 75 and not already in an active bring-forward period. Based on the 2026–27 non-concessional contributions cap of $130,000 and general transfer balance cap of $2.1 million.
Source: ATO
Available bring-forward amounts for arrangements triggered in 2026–27
| Your total superannuation balance on 30 June 2026 | Your available contribution amount and bring-forward period |
|---|---|
| Less than $1.84m | 3 years of caps ($130,000 x 3 = $390,000) 3 years bring-forward period |
| $1.84m to less than $1.97m | 2 years of caps ($130,000 x 2 = $260,000) 2 years bring-forward period |
| $1.97m to less than $2.1m | 1 year of cap ($130,000 x 1 = $130,000) No bring-forward, general non-concessional contributions cap applies |
| $2.1 million or more | Nil |
Different TSB thresholds and limits apply to bring-forward periods that were triggered in an earlier year.
To make any non-concessional contribution (that is not an excessive contribution), your TSB on the previous 30 June must be less than the general transfer balance cap for the year you’re contributing in. This rule means the remaining cap for the second or third year of a bring-forward arrangement is reduced to nil for any financial year when your TSB is greater than or equal to the limit on the prior 30 June. In 2026–27 the general transfer balance cap is $2.1 million.
For example, if your total super balance was $1.83 million on 30 June 2026 and you trigger a bring-forward arrangement in 2026–27 you will start a three-year arrangement. However, if your total super balance on 30 June 2027 is higher than $2.1 million, you will have a non-concessional cap of zero for the 2027–28 year (assuming the transfer balance cap has not increased). In this case, you will not be able to make non-concessional contributions without exceeding the contribution cap in the second year of your bring-forward arrangement. Whether contributions are permitted in the third year will depend on your total super balance on 30 June 2028 and the transfer balance cap for 2028–29.
Eligibility criteria 3: Triggering a bring-forward arrangement
If you want to commence a bring-forward arrangement in a particular financial year, you must not have already triggered a bring-forward arrangement in a previous year and be in what the ATO terms an ‘active bring-forward period’.
You are automatically considered to be in an active bring-forward period if you contribute more than the annual general non-concessional contributions cap in a single financial year ($130,000 in 2026–27).
It’s possible to accidentally trigger a bring-forward arrangement without realising it. Before making personal contributions into your super account, consider all the contributions you have made to all your super funds, as excess concessional (before-tax) contributions you have not withdrawn from super are also counted towards your non-concessional contributions cap.
Case study 2
Carl would like to boost his retirement savings in the years before his planned retirement at 61.
Carl decides to sell an investment property he owns and then makes a non-concessional contribution into his super account of $280,000 from the proceeds during October 2026. His total super balance on 30 June 2026 was $1.2 million, so he has access to a three-year bring-forward arrangement.
As Carl exceeds the annual general non-concessional contributions cap of $130,000 applying in 2026–27, he automatically triggers the bring-forward rule when he makes this large contribution. Carl can make further non-concessional contributions of up to $110,000 during his bring-forward period (made up of the 2026–27, 2027–28, and 2028–29 financial years) without creating excessive contributions.
On 1 July 2029, Carl’s non-concessional contributions cap will reset and, if he meets all the eligibility criteria, he can then make further non-concessional contributions up to the annual contributions cap applying at that time or start another bring-forward arrangement by contributing more than the annual cap in one financial year.
Carl’s bring-forward amount
Illustrative example based on the 2026–27 non-concessional contributions cap of $130,000.
Source: SuperGuide calculations
How do I start a bring-forward arrangement?
Starting a bring-forward arrangement is easy.
You don’t need to notify your super fund or the ATO, or even fill in an application, as your super fund automatically reports all your contributions to the ATO.
If you are eligible to make non-concessional contributions and you contribute more than the annual general cap in one financial year ($130,000 in 2026–27), you automatically gain access to your future years of contributions caps. This is referred to as triggering the bring-forward rules.
Common questions about the bring-forward rule
The bring-forward rule can be confusing, so we’ve addressed some common questions. Many of these questions come from our quarterly member Q&A webinars.
Q: I think I’ve contributed more than the cap to my super this financial year. How do I make sure the bring-forward rule applies, or withdraw the excess to my savings account, without an ATO penalty?
A: If you have contributed more than either the annual concessional or non-concessional cap to your superannuation account, the bring forward or carry forward measures are triggered automatically if you are eligible. There is nothing you need to do to make this happen, except contribute more than the standard annual cap in one financial year.
If you have excess contributions that cannot be accommodated by carry forward or bring forward, then you will receive an excess contributions determination from the ATO which will explain your options. Those options include withdrawing the excess contributions from your super fund. You are not permitted to withdraw the excess contributions until you receive this determination from the ATO.
Our articles on carry forward, bring forward, and what to do if you exceed the caps may be of assistance.
Q: Is the bring-forward rule available for concessional contributions I claim as a tax deduction?
A: The bring forward rule applies to non-concessional (after-tax) contributions only. It is different from carry-forward, which applies to concessional contributions.
A concessional contribution larger than the annual concessional cap requires use of the carry-forward rule, which lets you use unused concessional cap amounts from previous years. To be eligible to use the carry forward rule in the current financial year, your total super balance must have been below $500,000 last 30 June.
Q: If a member is between 67 and 74 years old and would like to trigger the bring-forward arrangement for non-concessional contributions, is a work test required?
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Q: I made a non-concessional bring-forward contribution of the maximum amount in March. I assume I can’t contribute again until the bring-forward period ends. Can I make another bring-forward contribution at any time from the following 1 July, or do I have to wait a full three years from the date of my contribution?
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Q: If I deposit $200,000 as a non-concessional contribution this financial year, how much can I contribute next financial year? Would I be limited to the new annual cap plus the balance of this year’s bring-forward amount?
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Q: I plan to make a three-year bring-forward non-concessional contribution next financial year. My total super balance is sitting just under the limit for a three-year bring-forward. Does my balance at 30 June need to be below the current limit, or is the limit indexed so a higher threshold applies to my balance at that 30 June?
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Q: I’m confused by one aspect of the non-concessional contribution rules. If my total super balance is just under the limit for a three-year bring-forward and I contribute the maximum, my new balance will be above the general transfer balance cap. Is this allowed, or can I only contribute up to the cap?
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Q: I am currently 65 and still working full time. At the end of the last financial year, my SMSF had a total super balance just above the threshold for the bring forward rule, which includes a property that was valued at the end of the financial year.
Next year, I plan to withdraw $200K from my SMSF as a lump sum amount (for home renovations). Am I right in saying that due to my current super balance, I am unable to employ any of the current re-contribution strategies ie the bring forward non-concessional contribution?
If my TSB in the following financial year was under the threshold due to the lump sum withdrawal, would I then be eligible that year? And if I withdrew say $500K ($200K for renos and $300K to re-contribute back to my SMSF) – would that meet the requirements? Or are there any other strategies I could or should consider?
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Q: I am 71 now. I intend to contribute up to the annual non-concessional cap before 30 June, so as not to trigger the bring-forward rule.
I then plan to contribute the maximum using the bring-forward rule, covering the next 3 financial years.
When that bring-forward period ends, I wonder if I can make another bring-forward contribution just before I turn 75?
My main purpose is to reduce the taxable component on my pension fund as much as possible by re-contribution.
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Q: I’m about to turn 60 and plan to make a large contribution to my accumulation account, partly concessional and partly non-concessional using the bring-forward rule. Can I move the money into a pension straight away, or do I need to wait until the bring-forward period ends?
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Q: If I’ve used my three-year bring-forward non-concessional contributions, can I still make concessional contributions in the following two years? I’m self-employed, so I would be making personal contributions and claiming them as a tax deduction.
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Q: With the bring-forward rule, if someone contributes three years’ worth of non-concessional contributions at once, will they be taxed at 15% on that amount? If not, will they be taxed on withdrawals when they access their super?
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Q: Can you advise me whether both the Downsizer Rule and the Bring Forward Rule can be used concurrently? For example to facilitate 2 large amounts from the sale of one’s residential home going into one’s Super Accumulation account?
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