The bring-forward rule allows eligible individuals under age 75 to contribute up to three years’ worth of NCC caps earlier than normal. However, many Australians don’t realise this rule is triggered automatically — no election required.
2025–26 Bring-Forward Thresholds:
According to the table on page 1:
- TSB under $1.76M → Up to $360,000
- TSB $1.76M–$1.88M → Up to $240,000
- TSB $1.88M–$2M → Standard cap only
- TSB $2M+ → Nil NCC cap
Important:
The bring-forward rule begins the moment total NCCs exceed the annual cap.
That means:
- $120,000 = Standard cap only
- $120,001 = Bring-forward may trigger
Long-Term Consequence:
Once triggered, your contribution cap framework is locked based on that year’s thresholds, even if better caps arrive later.
Example:
A client contributing $121,000 this year instead of $120,000 may unintentionally reduce next year’s flexibility by over $150,000.
CTA:
Understanding exactly when the bring-forward rule activates could prevent costly long-term mistakes.
Visit our Contact Us page here
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.