A Simple Guide to Super Contribution Strategies & Bring-Forward Rules
Superannuation remains a tax-effective way to build long-term wealth in many circumstances, despite what some headlines might suggest. There are also a range of useful tools available to maximise your contributions that many Australians are not aware of, such as the bring-forward rule.
Understanding how and when to contribute can make a meaningful difference to your overall financial position. Any superannuation strategy should be developed in collaboration with your accountant and/or financial adviser, so they can factor in your holistic wealth goals and tax position.
Concessional (Before-Tax) Contributions
Concessional contributions are generally made before tax and include:
- Employer Super Guarantee contributions.
- Salary sacrifice contributions.
- Personal contributions where you claim a tax deduction.
For the 2025–26 financial year, the concessional contribution cap is $30,000. This will increase to $32,500 for the 2026-2027 financial year due to indexation.
If your Total Super Balance (TSB) is below the relevant threshold, you may also be able to carry forward unused concessional cap amounts from previous years. This can be particularly valuable if your income varies or you experience a higher-income year.
Non-Concessional (After-Tax) Contributions
Non-concessional contributions are made using money that has already been taxed, such as savings, inheritances, or proceeds from asset sales.
For the 2025–26 financial year, the non-concessional contribution cap is $120,000.
What Is the Bring-Forward Rule?
The bring-forward rule allows eligible individuals to contribute up to three years’ worth of non-concessional contributions in a single financial year.
This strategy is commonly used when:
- Receiving an inheritance.
- Selling an investment property or business.
- Making a significant contribution before retirement.
- Accelerating wealth into the superannuation environment.
Bring-Forward Eligibility (2025–26)
The amount you can contribute depends on your Total Super Balance (TSB) as at 30 June of the previous financial year.
| Total Super Balance (TSB) as at 30 June 2025 | Maximum Contribution |
|---|---|
| Less than $1.76 million | $360,000 |
| $1.76m to less than $1.88m | $240,000 |
| $1.88m to less than $2.0m | $120,000 |
| $2.0m or more | Nil |
In addition, you must be under the age of 75 at some point during the financial year in which the bring-forward rule is triggered.
Timing Matters
While super is a long-term strategy, timing still plays an important role.
For any contribution to count in a given financial year, it must be received by your super fund within that year, not when it leaves your bank account.
Processing delays can occur through banks, clearing houses and super funds, so it’s important to allow sufficient time when making contributions, particularly around key deadlines.
Important Considerations
Super contribution strategies can be highly effective, but eligibility and outcomes depend on your individual circumstances, including your income, age, and Total Super Balance.
It’s always important to have a professional look at how super fits into your holistic tax and wealth strategies. We recommend speaking with your accountant, tax agent, or financial adviser before making any contributions.
Need Assistance?
If you’d like to discuss whether a super contribution strategy is appropriate for your circumstances, please contact your Aintree Group adviser.
This is general advice only and has not been prepared with your situation and needs in mind. For individual and personalised advice, we highly recommend that you seek out proper professional advice from your accountant or financial adviser.
