Show download pdf controls
  • Tips to help avoid exceeding the non-concessional cap

    Keep track of amounts and know your contribution caps

    • Be aware of your non-concessional contributions cap, including any bring-forward arrangements.
    • Be aware of your total super balance.
    • Keep track of the amount of non-concessional contributions you, your employer, or others make on your behalf. You can track these contributions in ATO online services (accessed via myGov).
    • If you have more than one job, or pay money into more than one super fund, include all of them when working out your annual contributions.
    • If you go over the concessional contributions cap, the excess concessional contributions will count towards your non-concessional contributions cap unless you release them from your super fund.
    • Any amount you withdraw and re-contribute to your super fund is counted as a non-concessional contribution, unless you have claimed and been allowed a deduction for this amount or it is a re-contribution of COVID-19 early release superannuation amount.
    • You are only eligible to bring-forward the next 2 years of contributions if you are under 75 years on 1 July of the first financial year (prior to 2022-23 the age was under 67 years; and for 2020–21 financial year and prior years the age was under 65 years) your total super balance on 30 June of the previous financial year is less than $1.48 million (from 1 July 2021).
    • You can see your bring-forward arrangement information in ATO online services. Be aware that some contributions are reported to us sooner (for example, employer contributions to a large fund) than others (for example, contributions you make to your SMSF).

    Check the timing of contributions

    • Keep track of the amount of non-concessional contributions and when they were received by your super fund. Contributions count towards a cap in the year your super fund receives them.
    • Make sure your fund receives all your contributions by 30 June, if that is what you intend.
    • If someone else (such as a financial planner, accountant or employer) makes contributions on your behalf, check that they make the contributions in time to be received in your fund by the end of the financial year if that is what you intend.
    • If you make contributions by BPAY®, internet transfer or similar means at the end of the financial year, check the terms and conditions of your financial institution and allow for any possible delays.
    • Check if your contributions are held in another account or by another institution before they are received by your fund, as this can cause delays.

    Find out about

      Last modified: 12 May 2022QC 19749