How is my Total Superannuation Balance (TSB) calculated?

What is the Total Superannuation Balance used for?

TSB is used to measure your eligibility for some important super measures. These are:

• The carry forward of unused concessional contributions cap amounts
• The non-concessional contributions cap and eligibility for the bring forward of your non-concessional contributions cap amounts
• Government co-contributions
• The tax offset for spouse contributions
• The work test exemption.

For SMSFs and small APRA funds, your members’ TSB determines whether or not you can use the segregated method to calculate exempt current pension income (ECPI).

Concessional contributions carry-forward rule

Since 1 July 2018, you are able to carry forward any unused concessional contributions cap amounts for five years as long as your TSB on 30 June immediately prior to the financial year you want to use the carry forward measure is under $500,000.

Your ability to make or receive concessional contributions within the annual cap is not restricted by your TSB.

Non-concessional contributions cap and the bring forward rules

You have access to the standard non-concessional contributions cap ($130,000 a year in 2026-27) if your TSB on the prior 30 June is less than the general transfer balance cap ($2.1 million for 2026-27). If your TSB is equal to or above the cap on 30 June of the prior year, your non-concessional contribution cap is zero.

If you are aged under 75 you may access the bring-forward rule that allows you to bring forward up to three years of non-concessional contributions. The size of the contributions you can make and your bring-forward period depends on the size of your TSB.

Importantly, if your TSB on 30 June exceeds the general transfer balance cap while a bring forward period is in place you will not be able to make non-concessional contributions in the following financial year. This applies even if you have not consumed the entire cap that is available to you during your bring forward period.

This table explains:

Total super balance on 30 June 2026	Non-concessional contribution cap during a bring forward period started in 2026-27	Bring-forward period
Less than $1.84m	$390,000	3 years
$1.84m to less than $1.97m	$260,000	2 years
$1.97m to less than $2.1m	$130,000	No bring-forward period. General non-concessional cap applies.
$2.1m or more	nil	n/a

Government co-contributions

Your TSB on 30 June must be less than the general transfer balance cap to be eligible for the government’s co-contribution scheme, whereby the government will match after-tax superannuation contributions up to an amount of $500 per year if you also meet certain income eligibility requirements.

Tax offset for spouse contributions

If you make superannuation contributions on behalf of your spouse you may be eligible for a tax offset of up to $540. Your spouse’s TSB must be below the general transfer balance cap on 30 June for you to be eligible to make spouse contributions to their account in the following financial year.

Work test exemption

If you are aged 67 or more, you must generally meet the work test to be eligible to make personal tax-deductible contributions. The work test exemption allows you to make personal deductible contributions in the income year immediately after you retire, without meeting the work test, if your TSB was less than $300,000 on 30 June of the prior income year.

What’s the difference between the total superannuation balance, transfer balance account and the transfer balance cap?

TSB is the total of your super interests in both accumulation and retirement phase. It is used to determine your eligibility for certain super measures, as discussed above.

Your transfer balance account (TBA) records the amount you have transferred into the retirement phase (into superannuation pensions or annuities). Amounts are added to the account when you commence/purchase a pension/annuity and are subtracted when you make a commutation. A commutation is a lump sum withdrawal from a pension or annuity, which may be taken as cash or transferred back into the accumulation phase.

The transfer balance cap (TBC) is the maximum amount you may transfer into the retirement phase. The general cap is $2.1 million in 2026-27. If you commenced a pension prior to 1 July 2026 your personal transfer balance cap is different, and you can view your own TBC using the ATO online service via your myGov account.

If your transfer balance account (TBA) exceeds your transfer balance cap, you will incur excess transfer balance tax and are required to commute the excess amount.

The following example highlights the differences and how they are used.

How do I check my total super balance?

You can access your total super balance using the ATO online service via myGov.

Log in to myGov, click to enter the ATO service, then select Super > Information > Total superannuation balance.

If you don’t have online access, you can call the ATO super hotline on 13 10 20.