What Is the Bring Forward Rule?

The bring forward rule is an ATO provision that lets you accelerate your non-concessional (after-tax) super contributions. Instead of spreading $120,000 across each year, you can contribute up to $360,000 in a single year and have it count against the next three years' caps.

This strategy is especially useful if you have a lump sum of cash from selling an investment, receiving an inheritance, or a business exit. By contributing through the bring forward rule, your money starts growing inside super's concessional tax environment sooner.

You must be under 75 years of age at the start of the financial year to trigger the bring forward rule. Once triggered, it automatically uses up your non-concessional cap for the current year and the following two years.

FY 2025-26 Contribution Caps

For the 2025-26 financial year, the standard non-concessional contributions cap is $120,000. This cap applies per person, not per fund, so contributions across multiple super accounts are aggregated.

When you trigger the bring forward rule, you effectively bring forward two additional years of caps, giving you access to a total of $360,000. The table below summarises the current caps and thresholds.

Who Can Use the Bring Forward Rule?

Three main conditions determine your eligibility. First, you must be under 75 at any point during the financial year in which you make the contribution. If you turn 75 during the year, you can still make non-concessional contributions up to your 75th birthday.

Second, your total superannuation balance on 30 June of the previous financial year must be less than the general transfer balance cap of $1.9 million. However, the amount you can actually bring forward depends on where your balance falls within the thresholds.

Third, you cannot have triggered the bring forward rule in the previous two financial years. The rule has a three-year cycle, and once used, you must wait until the cycle resets before triggering it again.

How Total Super Balance Affects Your Cap

Your total super balance determines how much of the bring forward cap you can access. The ATO uses a sliding scale based on your balance on 30 June of the prior year.

If your balance is below $1.68 million, you can access the full $360,000 bring forward cap. If your balance is between $1.68 million and $1.8 million, you can only bring forward two years ($240,000). Between $1.8 million and $1.9 million, you can only contribute the standard $120,000 with no bring forward.

Pros and Cons of Using the Bring Forward Rule

The main advantage is tax-effective growth. Earnings inside super are taxed at a maximum of 15%, compared to your marginal tax rate which could be up to 45%. Over time, the tax savings compound significantly.

Another benefit is estate planning. Non-concessional contributions do not trigger the contributions tax (15%) that applies to concessional contributions, so your full $360,000 enters the super environment immediately.

The downside is locked-in access. Super contributions are preserved until you meet a condition of release, usually retirement after age 60. If you need the money before then, you cannot access it. Consider your cash flow needs carefully before triggering the bring forward rule.

There is also a risk of exceeding caps. If you accidentally make additional non-concessional contributions in the two years after triggering the rule, you may exceed the three-year cap and face excess contributions tax. Keep careful records.

Bring Forward Rule vs Salary Sacrifice

The bring forward rule applies to non-concessional (after-tax) contributions. This is different from salary sacrificing, which uses concessional (before-tax) contributions capped at $30,000 per year.

If you are already maxing out your $30,000 concessional cap through salary sacrifice arrangements, the bring forward rule offers a way to contribute additional after-tax money. Both strategies can work together to boost your retirement savings.

Keep in mind that salary sacrifice reduces your taxable income, while non-concessional contributions do not. Use our take-home pay calculator to see how salary sacrifice affects your net income.

How to Trigger the Bring Forward Rule

You do not need to lodge a special form with the ATO. The rule is triggered automatically when you make a non-concessional contribution exceeding the annual cap of $120,000. Your super fund reports the contribution, and the ATO applies the bring forward rule based on your total super balance.

However, it is wise to notify your super fund in advance if you plan to make a large contribution. Some funds have internal limits or require clearance before accepting amounts over a certain threshold.

If you are eligible, you can also use the bring forward rule in conjunction with the downsizer contribution (up to $300,000 from selling your home if aged 65+) or the CGT cap for small business owners. These are separate to the non-concessional caps.

Frequently Asked Questions

What happens if I exceed the bring forward cap?

If your non-concessional contributions exceed the bring forward cap of $360,000, the excess is taxed at the top marginal rate (45%) plus Medicare levy. You can choose to withdraw the excess amount and have the associated earnings taxed at your marginal rate instead.

Can I use the bring forward rule if I have a defined benefit super fund?

Yes, but the calculation is different. Your total super balance includes the value of your defined benefit interest, calculated using a special formula by your fund. You should check with your fund administrator to determine your exact total super balance.

Does the bring forward rule reset every three years?

Yes, once you trigger the bring forward rule, a three-year period begins. During this time your non-concessional cap is reduced. After the three years end, your cap resets to the standard $120,000 and you can trigger it again if eligible.

What is the difference between concessional and non-concessional contributions?

Concessional contributions are made from pre-tax income (including employer super guarantee and salary sacrifice) and are taxed at 15% inside super. Non-concessional contributions are made from after-tax income and are not taxed inside super. The bring forward rule applies only to non-concessional contributions.

Can I use the bring forward rule if my super balance is over $1.9 million?

No. If your total super balance exceeds the general transfer balance cap of $1.9 million on 30 June of the previous year, you cannot make any non-concessional contributions at all, including through the bring forward rule. Use our superannuation calculator to estimate your projected balance.