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Contributions caps and taxation of contributions

Transitional bring-forward rule

Section: 5.16

The higher transitional bring-forward rule is only available for clients who triggered the bring-forward rule in 2015-16 or 2016-17.

For 2017-18, 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.

For 2018-19, if the client has a total superannuation balance of less than $1.6 million on 30 June 2018 and they did not fully utilise their $540,000 cap when they triggered the bring-forward rule in 2016-17, they may have some remaining, but reduced bring-forward cap for 2018-19.

Any remaining cap can be calculated as shown in the table below.

Year in which bring forward rule was triggered Non-concessional cap contributions cap (if total superannuation balance less than $1.6 million)
  2017-18 2018-19
2015-16 $460,000 less NCCs made since 1 July 2015 N/A (normal bring-forward rules apply)
2016-17 $380,000 less NCCs made since 1 July 2016. $380,000 less NCCs made since 1 July 2016

Last modified: Tuesday, April 30, 2019