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NON-CONCESSIONAL SUPERANNUATION CONTRIBUTIONS
By Paul Nicol
In addition to concessional contributions, you can also make non-concessional contributions into superannuation to boost your assets for retirement.
Non-concessional contributions are after-tax contributions that form the tax-free component of your superannuation benefits. The non-concessional contribution cap is set at four times the annual concessional cap. For the current financial year, the non-concessional contribution cap is $120,000 and will increase to $130,000 from 1 July 2026.
To be eligible to make non-concessional contributions, you must generally be under age 75 at the time the contribution is made (or within 28 days after the end of the month you turn 75), and your Total Super Balance (TSB) must be less than $2.0 million as of 30 June 2025.
Bring Forward Contributions
Individuals under age 75 at any time in the financial year can bring forward up to two years of non-concessional contributions, allowing up to three years of caps to be used in a single financial year and enabling them to contribute a larger amount without exceeding their cap. This is known as the bring-forward rule.
If triggered in the current financial year, the maximum amount that can be contributed to superannuation as a non-concessional contribution under the bring-forward rule is $360,000, provided your TSB as at 30 June 2025 was below $1.76m.
If your TSB was between $1.76m – $2.0m as at 30 June 2025, the table below shows the maximum amount that can be contributed as a non-concessional contribution this financial year:
| TSB at 30 June 2025 | NCC Cap |
| $2.0m+ | $0 |
| $1.88m to <$2.0m | $120,000 |
| $1.76m to <$1.88m | $240,000 |
| <$1.76m | $360,000 |
From 1 July 2026, the TSB will increase to $2.1m. This will mean that if your TSB as at 30 June 2026 is below $1.86m, you will be able to contribute the maximum amount of $390,000 under the bring forward rules. The table below shows the maximum amount that can be contributed as a non-concessional contribution from the next financial year if your TSB is between $1.86m – $2.0m:
| TSB at 30 June 2026 | NCC Cap |
| $2.1m+ | $0 |
| $1.98m to <$2.1m | $130,000 |
| $1.86m to <$1.98m | $260,000 |
| <$1.86m | $390,000 |
Topping up your superannuation balance by making additional contributions can make a big difference to your superannuation balance at retirement.
If you want to discuss non-concessional contributions and the specifics of your situation, please reach out to your adviser.
Paul Nicol
Managing Partner
Senior Financial Planner
SMSF Specialist Advisor™
Barron’s Top Financial Adviser 2017-2025
Authorised Representative No. 230876
If you have any questions or comments, please email me at paul@gfmwealth.com.au
Disclaimer: This document is not an offer or invitation to any person to buy or sell any interest in or deposit funds with any institution. The information here is of a generic nature, and does not take into account your investment objectives or financial needs. No person should act upon this information without firstly seeking competent, professional advice specifically relating to their own particular situation.
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