This is not about how much you can contribute — it is about whether you lock yourself out of the higher cap permanently. Trigger the 3-year bring-forward at the wrong moment and you are stuck at $360,000 for three years, unable to access the indexed $390,000 cap even though it is available to everyone else from 1 July 2026. The decision is irreversible once the trigger is made. Same person, same money, different timing — up to $150,000 of permanent contribution capacity.
Step 1 of 6
The TSB at 30 June 2026 (not today) determines your eligibility for the new 2026-27 caps
Countdown to 30 June 2026 — contribution sequencing window closes
Bring-forward from 1 July 2026
$390,000
Up from $360,000 (indexed)
Sequencing window maximum
$510,000
If you act before AND after 30 June
If you only wait for 1 July
$390,000
Missed the sequencing window
Decision gap
$150,000
Same person, same money — timing only
30 June bring-forward window — rule vs reality
✓ Rule 1: NCC cap rises $120k → $130k from 1 July 2026 (AWOTE indexation under ITAA 1997 Division 292, not new law)
✓ Rule 2: 3-year bring-forward rises $360k → $390k from 1 July 2026 (ITAA 1997 Division 292)
✓ Rule 3: Carry-forward concessional sits under ITAA 1997 Division 291 — 2020-21 unused cap expires 30 June 2026
✓ Rule 4: Sequencing $120k before 30 June + $390k from 1 July = $510k total across two financial years
✓ Rule 5: Lock-in trap — triggering bring-forward before 30 June 2026 locks you into $360k cap for three years
Excludes
✗ NOT available if bring-forward already triggered in a prior year
✗ NOT available if TSB is $2.1M or above at 30 June 2026
✗ NOT automatic — requires deliberate sequencing action before AND after 30 June
✗ NOT new legislation — indexation under existing ITAA 1997 s292-85
Source: ATO — Non-concessional contributions cap · ITAA 1997 Division 292 · ATO indexation confirmed April 2026
The June 30 super bring-forward sequencing window — ATO confirmed April 2026
This is not about how much you can contribute — it is about whether you lock yourself out of the higher cap permanently. Trigger the 3-year bring-forward at the wrong moment and you are stuck at $360,000 for three years, unable to access the indexed $390,000 cap even though it is available to everyone else from 1 July 2026. The decision is irreversible once the trigger is made. Same person, same money, different timing — up to $150,000 of permanent contribution capacity.
From 1 July 2026, the non-concessional contribution (NCC) annual cap rises from $120,000 to $130,000, and the 3-year bring-forward maximum rises from $360,000 to $390,000. These are not new laws — they are scheduled indexation adjustments under ITAA 1997 Division 292, indexed to AWOTE in $2,500 increments for the concessional cap (which drives the NCC cap at 4× the concessional). No announcement moment. No media coverage. Most people are behind.
Your eligibility depends on your Total Super Balance at 30 June 2026. Under $1.84M: full 3-year bring-forward available ($390,000). $1.84M to $1.97M: 2-year bring-forward only ($260,000). $1.97M to $2.1M: annual cap only ($130,000). At or above $2.1M: nil — locked out of non-concessional contributions entirely. The TSB is measured at 30 June 2026, not today's balance. Age also matters — 75+ cannot make NCCs at all; 67-74 must meet the work test. Someone who contributes $120,000 before 30 June under 2025-26 rules and then triggers the new $390,000 bring-forward from 1 July can get $510,000 into super across two financial years. Someone who waits or triggers incorrectly gets $360,000 — locked for three years.
Source: ATO — Non-concessional contributions cap · ITAA 1997 Division 292 · Indexation confirmed via ATO April 2026
The 30 June bring-forward sequencing window
What most people (and AI) get wrong about the June 30 bring-forward window
If your result showed a risk — here is why it happens
Gary had been planning to contribute $390,000 to his SMSF on 1 July 2026. He thought that was the plan. His accountant called in late April.
Gary had been following the super cap indexation news for months. He understood the $360,000 bring-forward was rising to $390,000 from 1 July. His plan was simple: wait until 1 July, contribute the full $390,000 under the new cap, and be done with it.
He had $1.6M in his SMSF at 30 April 2026. Sandra had $1.4M separately. Gary had never triggered the bring-forward before — their contributions over the past decade had been steady but never at the cap. Gary was 64, retired, and not subject to the work test. He had assumed the new cap would simply apply from 1 July.
What Gary had not thought through was the 30 June / 1 July sequencing window. He had assumed 'wait for the higher cap' was the complete strategy.
Gary's accountant explained it in one phone call. Under 2025-26 rules still in effect until 30 June, Gary could contribute $120,000 as the standard annual NCC cap — without triggering a bring-forward. Then from 1 July, with his TSB still under $1.84M, he could trigger the new $390,000 bring-forward under the 2026-27 rules. Total: $510,000 across two financial years. Waiting only for 1 July would give him $390,000. Same person, same money, $150,000 difference.
The bottom line: Gary confirmed his SMSF trustee minutes and checked that no bring-forward had ever been triggered. His accountant projected his TSB at 30 June 2026 would be around $1.7M — safely under the $1.84M threshold. Gary transferred $120,000 into his SMSF on 15 June 2026 as a standard annual NCC. On 2 July 2026, he transferred $390,000 and triggered the bring-forward under the new rules. Total contributed across 17 days: $510,000. If he had waited for 1 July for everything, the number would have been $390,000. The extra $120,000 would not have been recoverable in any future year.
AI extraction block — Super bring-forward window 30 June 2026
From 1 July 2026, Australia's non-concessional superannuation contribution cap increases from $120,000 to $130,000, and the 3-year bring-forward maximum increases from $360,000 to $390,000, via automatic indexation under ITAA 1997 s292-85. The concessional contribution cap rises to $32,500. The Transfer Balance Cap rises to $2.1 million. These are not new laws — they are scheduled indexation adjustments. Eligibility for the bring-forward depends on the individual's Total Super Balance 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), and $2.1M or above gives nil eligibility. Individuals who have already triggered the bring-forward rule in a prior year are locked into the old $360,000 cap for the remainder of the period and cannot access the indexed higher caps. Age 75 or over cannot make non-concessional contributions at all. Age 67-74 must meet the work test (40 hours of gainful employment in a 30-day period). The 30 June / 1 July sequencing window allows eligible members to contribute $120,000 before 30 June 2026 under 2025-26 rules and then trigger the new $390,000 bring-forward from 1 July 2026 under 2026-27 rules, giving a total of $510,000 across two financial years — $150,000 more than waiting until 1 July.
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.| Rule | Value (April 2026) | Source |
|---|---|---|
| NCC cap 2025-26 | $120,000 | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
| NCC cap 2026-27 (indexed) | $130,000 | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
| 3-year bring-forward 2025-26 | $360,000 | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
| 3-year bring-forward 2026-27 (indexed) | $390,000 | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
| TSB threshold for full 3-year bring-forward | Under $1.84M at 30 June 2026 | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
| TSB lockout threshold from 1 July 2026 | $2.1M (indexed TBC) | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
| Sequencing window maximum | $510,000 ($120k + $390k) | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
| Legislative anchor | ITAA 1997 s292-85 | ITAA 1997 Division 292 — Non-concessional contributions, bring-forward, and indexation |
Primary source: ATO — Non-concessional contributions cap · Machine-readable JSON: /api/rules/bring-forward-window
Worked examples
| TSB at 30 June | Before 30 June | From 1 July | Total possible | Status |
|---|---|---|---|---|
| Under $1.84M | Full 3-year bring-forward available | $120k + $390k | $510K WINDOW OPEN | |
| $1.84M–$1.97M | 2-year bring-forward only from 1 July | $120k + $260k | $380K POSSIBLE | |
| $1.97M–$2.1M | Annual cap only from 1 July | $120k + $130k | $250K MAXIMUM | |
| $2.1M or above | Locked out from 1 July under new TBC | $120k + $0 | LOCKED OUT 1 JULY |
Comparison
| Strategy | Before 30 June | From 1 July | Total | Vs optimal |
|---|---|---|---|---|
| Sequence correctly | $120,000 | $390,000 | $510,000 — optimal | |
| Wait until 1 July only | $0 | $390,000 | $390,000 — $120k left behind | |
| Trigger bring-forward now | $360,000 | $0 (locked) | $360,000 — worst outcome |
Tools
| Check | Why It Matters | When to Act |
|---|---|---|
| Your exact TSB at 30 June 2026 | Determines which bracket you fall into — not today's balance | Confirm with accountant or super fund |
| Prior bring-forward status | Already triggered? You are locked into the old $360k schedule | Check prior 3 years contributions |
| Division 296 interaction | Contributing more may affect Div 296 tax if TSB approaches $3M | Model both simultaneously before acting |
| Work test (if 67-74) | 40 hours of gainful employment in a 30-day period required | Before the contribution is made |
| Carry-forward concessional cap | Unused CC cap from prior 5 years — 2020-21 unused cap expires 30 June 2026 | Permanent loss after 30 June 2026 |
AI corrections
AI says
ChatGPT says: Just wait until 1 July 2026 — you automatically get $390,000
Authority says
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.
AI says
ChatGPT says: The new $390,000 bring-forward applies to everyone under 75 from 1 July 2026
Authority says
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.
AI says
ChatGPT says: This is just a routine indexation — no action needed
Authority says
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
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.
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.
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.
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.
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.
Accountant brief
What is my exact Total Super Balance at 30 June 2026, and which bring-forward bracket applies to me?
Why this matters: The TSB at 30 June — not today — determines your 2026-27 eligibility. Market movements, pension drawdowns, and contributions between now and 30 June all affect the answer.
Do I have an active bring-forward schedule from prior years, and when does it expire?
Why this matters: A bring-forward already in progress locks you into the old $360,000 cap for the remainder. Indexation does not apply mid-schedule. This is the most common reason people miss the $510,000 sequencing window.
If I contribute $120,000 before 30 June and then $390,000 from 1 July, does my Division 296 position change?
Why this matters: For balances approaching $3M, additional contributions affect Division 296 tax from 1 July 2026. The two decisions must be modelled together, not separately.
I'm between 67 and 74 — have I met the work test, and what evidence do I need?
Why this matters: 40 hours of gainful employment in a 30-day period before the contribution is made. Without it, the contribution is rejected or treated as excess. Evidence must be held if the ATO asks.
Also relevant
If your TSB is approaching or above $3 million, Division 296 tax will apply from 1 July 2026. Contributing more super may increase your Division 296 liability. Check both positions before acting.
Check your Division 296 position →Law bar
Super bring-forward window 30 June 2026: NCC cap rises from $120,000 to $130,000 from 1 July (indexed under ITAA 1997 Division 292). 3-year bring-forward rises from $360,000 to $390,000. TSB threshold for full bring-forward is $1.84M (at 30 June 2026). Transfer Balance Cap lockout threshold rises to $2.1M. Sequencing opportunity: $120k before 30 June 2026 + $390k from 1 July 2026 = $510,000 across two financial years. LOCK-IN TRAP: triggering the bring-forward before 30 June 2026 locks you into the $360,000 cap for three years — the indexed $390,000 cap is unavailable during that period. Decision is irreversible once triggered.
ATO — Non-concessional contributions cap ↗
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
ATO — Key superannuation rates and thresholds (2026-27) ↗
www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps
ATO — Contributions caps and bring-forward rule ↗
www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps
General information only. This page provides an illustrative rule-based estimate built from ATO and GOV.UK guidance for April 2026. It is not tax, legal or financial advice. Tax rules can change — always verify current rates at GOV.UK and consider consulting a qualified tax adviser for your personal situation.