{"schema_version":"1.0","generated_by":"COLE — Citation Operations & Legal Engine","product_id":"bring-forward-window","title":"Super Contribution Bring-Forward Window Engine","site":"https://taxchecknow.com/au/check/bring-forward-window","authority":"ATO","authority_url":"https://www.ato.gov.au","jurisdiction":"Australia","language":"en-AU","currency":"AUD","last_verified":"April 2026","legislation":"Income Tax Assessment Act 1997 Division 292 (non-concessional contributions cap, bring-forward rule, s292-85 indexation) · Division 291 (concessional contributions and 5-year carry-forward) · Subdivision 296-B (Division 296 tax on large super balances, from 1 July 2026) · Superannuation Industry (Supervision) Act 1993 · Indexation confirmed via ATO April 2026","legal_anchor":"ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation","deadline":{"iso_date":"2026-06-30T23:59:59.000+10:00","display":"30 June 2026","description":"30 June — TSB measurement date and sequencing deadline","urgency_label":"CONTRIBUTION DEADLINE"},"key_facts":{"ncc_cap_2025_26":"$120,000","ncc_cap_2026_27_indexed":"$130,000","3_year_bring_forward_2025_26":"$360,000","3_year_bring_forward_2026_27_indexed":"$390,000","tsb_threshold_for_full_3_year_bring_forward":"Under $1.84M at 30 June 2026","tsb_lockout_threshold_from_1_july_2026":"$2.1M (indexed TBC)","sequencing_window_maximum":"$510,000 ($120k + $390k)","legislative_anchor":"ITAA 1997 s292-85"},"formula":"Maximum via sequencing: $120,000 (before 30 June, 2025-26 annual cap) + $390,000 (from 1 July, 2026-27 3-year bring-forward) = $510,000. Maximum without sequencing: $390,000 (1 July bring-forward only). Decision gap: $150,000.","thresholds":[{"label":"TSB under $1.84M — full bring-forward + sequencing window open","value":1,"status":"clear"},{"label":"TSB $1.84M–$1.97M — 2-year bring-forward only ($260k from 1 July)","value":2,"status":"approaching"},{"label":"TSB $1.97M–$2.1M — annual cap only ($130k from 1 July)","value":3,"status":"trap"},{"label":"TSB $2.1M or above at 30 June — locked out from 1 July","value":4,"status":"deep_trap"},{"label":"Bring-forward already triggered in prior year — locked into old schedule","value":5,"status":"risk"}],"common_ai_errors":[{"error_id":1,"ai_says":"ChatGPT says: Just wait until 1 July 2026 — you automatically get $390,000","correct":"Reality: Waiting only for 1 July gives you $390,000. Sequencing — $120k before 30 June + $390k from 1 July — gives you $510,000. Waiting costs you up to $150,000 of permanent contribution capacity. The window closes once the financial year ends."},{"error_id":2,"ai_says":"ChatGPT says: The new $390,000 bring-forward applies to everyone under 75 from 1 July 2026","correct":"Reality: Only if you have NOT already triggered the bring-forward in 2024-25 or 2025-26. If you have, you are LOCKED into the $360,000 cap for three years. Indexation does not lift your cap mid-schedule — the ATO is explicit on this."},{"error_id":3,"ai_says":"ChatGPT says: This is just a routine indexation — no action needed","correct":"Reality: This is a lock-in decision with a $150,000 outcome gap. Trigger the bring-forward at the wrong moment and you are stuck at $360,000 for three years. The decision is irreversible — non-concessional contributions cannot be undone once made."}],"faq":[{"id":1,"question":"What is the 30 June 2026 super bring-forward window?","answer":"From 1 July 2026, the non-concessional 3-year bring-forward cap increases from $360,000 to $390,000 via indexation under ITAA 1997 s292-85. Someone who contributes $120,000 before 30 June 2026 under 2025-26 rules, then triggers the new $390,000 bring-forward from 1 July 2026, can get $510,000 into super. Waiting for 1 July only gives $390,000. The $150,000 difference comes from sequencing alone."},{"id":2,"question":"What is my Total Super Balance threshold for eligibility?","answer":"From 1 July 2026 (measured at 30 June 2026): under $1.84M gives full 3-year bring-forward ($390,000); $1.84M-$1.97M gives 2-year only ($260,000); $1.97M-$2.1M gives annual cap only ($130,000); $2.1M or above gives nil eligibility. The TSB is measured at 30 June 2026 — not today. Withdrawals, pension drawdowns, or market movement before 30 June may put you in a lower bracket and unlock more capacity."},{"id":3,"question":"What if I already triggered the bring-forward rule?","answer":"If you triggered a bring-forward in 2024-25 or 2025-26 and the 3-year (or 2-year) schedule is still running, you cannot start a new bring-forward until it expires. You are locked into your existing schedule at the old $120,000 annual cap. Indexation does not apply to an existing bring-forward in progress — the ATO is explicit on this. After the schedule expires, the new higher caps become available — subject to your TSB at that time."},{"id":4,"question":"How does this interact with Division 296?","answer":"Division 296 commences 1 July 2026 — it applies an additional 15% tax on realised earnings attributable to the portion of TSB above $3 million. If your TSB is approaching or above $3 million, additional contributions will increase your Division 296 exposure. Both decisions — whether to contribute and how much — should be modelled simultaneously. Division 296 is assessed personally, not at the fund level, and it is separate from the existing 15% tax on super earnings."},{"id":5,"question":"Are these new laws or existing rules?","answer":"The cap increases are automatic indexation adjustments under ITAA 1997 s292-85 — not new legislation. The concessional cap is indexed to AWOTE in $2,500 increments, and the NCC cap is 4× the concessional cap. The Transfer Balance Cap is indexed to CPI in $100,000 increments. No announcement moment, no new legislation, no media coverage — which is why most people miss this window entirely."}],"sources":[{"title":"ATO — Non-concessional contributions cap","url":"https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap"},{"title":"ATO — Key superannuation rates and thresholds (2026-27)","url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps"},{"title":"ATO — Contributions caps and bring-forward rule","url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps"}],"products":{"tier1":{"name":"Your June 30 Decision Pack","price":67,"currency":"AUD","description":"Know your exact contribution window before the deadline closes","url":"https://taxchecknow.com/au/check/bring-forward-window/success/assess"},"tier2":{"name":"Your June 30 Execution Plan","price":147,"currency":"AUD","description":"Sequence $510,000 across June 30 and July 1 — or know exactly why you can't","url":"https://taxchecknow.com/au/check/bring-forward-window/success/plan"}},"monitor_urls":["https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap"],"canonical":"https://taxchecknow.com/au/check/bring-forward-window","api_endpoint":"/api/rules/bring-forward-window","generated_at":"2026-04-22T08:27:05.149Z"}