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Contributions caps and taxation of contributions

Transitional bring-forward rule

Section: 5.7

The slightly higher transitional bring-forward rule is only available for clients who triggered the bring-forward rule in 2015-16 or 2016-17. If the client has a total superannuation balance of less than $1.6 million on 30 June 2017 and they did not fully utilise their $540,000 cap when they triggered the bring forward rule in 2015-16 or 2016-17, they may have some remaining, but reduced bring-forward cap for 2017-18. Any remaining cap can be calculated as shown in the table below.

Year in which bring forward rule was triggered Transitional non-concessional contribution cap in 2017-18 (subject to total super balance on 30 June 2017 being less than $1.6 million)
2015-16 $460,000 less NCCs made since 1 July 2015
2016-17 $380,000 less NCCs made since 1 July 2016.

Last modified: Friday, August 25, 2017