From 1 July 2026, Australia’s non-concessional contribution (NCC) cap will increase from $120,000 to $130,000, lifting the maximum three-year bring-forward contribution opportunity from $360,000 to $390,000. For eligible Australians, this creates a major superannuation planning opportunity.
When combined strategically, some individuals may be able to contribute:
- Up to $120,000 before 30 June 2026
- Then up to $390,000 from 1 July 2026
This creates a potential $510,000 contribution strategy across a short timeframe.
The Trap:
To unlock this strategy, you generally need to avoid triggering the bring-forward rule in 2025–26.
If you contribute even $1 over the standard $120,000 NCC cap this year, the bring-forward rule may automatically activate early — locking your total cap under current rules instead of the larger indexed rules.
Why This Matters:
An accidental trigger in 2025–26 may:
- Lock total NCCs at $360,000 instead of $390,000
- Prevent access to higher indexed caps until 2028–29
- Cause significant excess NCC penalties next year
Key Planning Tip:
If your strategy is to maximise contributions across both years, precision matters — even tiny overages can create major tax headaches.
Contact Us
Thinking about making large super contributions? Contact us here to review your strategy and help avoid costly bring-forward rule mistakes.
Disclaimer and Warning
The information above is of a general nature only. It should not be used as a source to make financial decisions. It’s also important to note that the legislation and figures related to this topic tend to change regularly and therefore the information above may not reflect the current status. We recommend that if you are looking for advice on this matter, you should contact us.