WEEKLY E-MAIL
NON-CONCESSIONAL SUPERANNUATION CONTRIBUTIONS
By Patrick Malcolm
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 remain unchanged from 1 July 2025.
To be eligible to make non-concessional contributions, you must be under age 75 at the time the contribution is made, and your Total Super Balance (TSB) must be less than $1.9 million as of 30 June 2024.
Bring Forward Contributions
Individuals under age 75 at any time in the financial year can bring-forward up to two years’ worth of non-concessional contribution cap in that financial year, allowing 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 2024 was below $1.66m.
If your TSB was between $1.66m to $1.9m as at 30 June 2024, the table below shows the maximum amount that can be contributed as a non-concessional contribution this financial year:
| TSB at 30 June 2024 | NCC Cap |
| $1.9m+ | $0 |
| $1.78m to <$1.9m | $120,000 |
| $1.66m to <$1.78m | $240,000 |
| <$1.66m | $360,000 |
From 1 July 2025, the TSB will increase to $2.0m. This will mean that if your TSB as at 30 June 2025 is below $1.76m, you will be able to contribute the maximum amount of $360,000 under bring forward rules. The table below shows the maximum amount that can be contributed as a non-concessional contribution from next financial year if your TSB is between $1.76m – $2.0m:
| 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 |
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.
Patrick Malcolm
Senior Partner
Certified Financial Planner®
SMSF Specialist Advisor™
Barron’s Top Financial Adviser 2020
Authorised Representative No. 278061
If you have any questions or comments, please email me at patrick@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.
Copyright: © This publication is copyright. Subject to the conditions prescribed under the Copyright Act, no part of it may, in any form, or by any means (electronic, mechanical, microcopying, photocopying, recording or otherwise) be reproduced or transmitted without permission. Enquiries should be addressed to GFM Wealth Advisory.
3 Mar 2026
23 Feb 2026
2 Feb 2026