The Super Bring-Forward Rule Explained (2025 Guide)

If you're looking to contribute a large sum of money into your superannuation—perhaps from an inheritance, the sale of a property, or a bonus—you might have come across the "bring-forward" contribution rule.

For many people, this rule can get quite tricky, and it's easy to make costly mistakes. This guide will simplify non-concessional contributions and the bring-forward rule with clear examples, helping you use this knowledge effectively for your own retirement planning.

Disclaimer: This guide is for educational purposes only and is not financial advice. Superannuation rules are complex. Please do your own research or consult a professional before taking any action.

What Are Non-Concessional Contributions (NCCs)?

Before you can understand the bring-forward rule, you need to know about non-concessional contributions (NCCs).

Simply put, NCCs are contributions you make to your super with after-tax money. This is money you have already paid income tax on, like the wages from your employer that are now sitting in your personal bank account. You can find more details on the ATO website.

You don't get taxed again on these contributions when they enter your super fund, and you cannot claim a personal tax deduction for them. So why would anyone want to use this strategy? It's particularly popular for those nearing retirement age who will soon have access to their super. Money invested inside super is taxed at a very concessional rate, which is often much lower than an individual's marginal tax rate.

Understanding the Annual NCC Cap

Each year, there is a limit to the amount of NCCs you can make. This is known as the general non-concessional contribution cap.

• The general NCC cap is always four times the concessional contribution cap.
• On the 1st of July 2024, this cap increased from $110,000 to $120,000 for the 2025 financial year.

However, your personal cap might be different. Depending on your circumstances, it could be nil, equal to the general cap, or significantly higher due to the bring-forward rule.

There are two key situations where your cap will be zero:

• High Super Balance: In FY25, you cannot make any NCCs if your total super balance was $1.9 million or more on the 30th of June 2024.
• Age Limit: You cannot make any NCCs beyond 28 days after the end of the month in which you turn 75.

You can check your NCC history and total super balance through your MyGov ATO service.

The Bring-Forward Rule: A Powerful Way to Boost Your Super

The bring-forward rule allows you to "bring forward" your NCC caps from up to two future years and contribute them all in a single year. This is like pre-paying your future super contributions.

For the 2025 financial year, this means you could potentially contribute up to $360,000 in one go.

Please don't confuse this with "carry-forward" contributions, which work in the opposite direction by allowing you to use up unused concessional contribution caps from past years.

Who is Eligible for the Bring-Forward Rule?

To be eligible to trigger the bring-forward rule in a financial year, you must be under the age of 75 on the 1st of July of that year.

The number of years you can bring forward (and therefore your total cap) is determined by your total super balance as of the 30th of June of the previous financial year. For the 2025 financial year, the rules are:

• Total Super Balance under $1.66 million: You can bring forward two years and contribute up to $360,000.
• Total Super Balance between $1.66m and $1.78m: You can bring forward one year and contribute up to $240,000.
• Total Super Balance between $1.78m and $1.9m: You cannot bring forward any years. Your cap is the standard $120,000.
• Total Super Balance of $1.9m or more: Your cap is zero.

How it Works: Practical Examples

Example 1: Joe (68)

Joe is 68, and his super balance on 30 June 2024 was $800,000. In FY25, he receives a $360,000 inheritance that he wants to contribute to super.

Because his balance was well under $1.66 million, Joe can use the bring-forward rule to contribute the entire $360,000 in one go. If he does this, he cannot make any further NCCs for the next two financial years. Alternatively, he could split the contributions over the three-year period, as long as the total does not exceed $360,000.

Example 2: John (Approaching 75)

John's 75th birthday is on the 1st of November 2024. His super balance was also $800,000. Can he use the bring-forward rule to contribute a $360,000 inheritance?

• Can he trigger the rule? Yes. Because he was under 75 on the 1st of July 2024, he can trigger the full $360,000 bring-forward cap for the three-year period.
• Can he make the contribution? Yes, but there's a catch. He can only make contributions until the 28th of December 2024 (28 days after the end of the month he turns 75).

Because John is approaching the age limit, he doesn't have the luxury of pacing his contributions. To maximise the rule, he must contribute the entire $360,000 before his deadline.

What if You've Already Triggered the Rule?

If you triggered the bring-forward rule in a previous year (say, FY24 or FY23), you do not benefit from the general cap increase in FY25. Your total cap for the bring-forward period remains what it was when you first triggered the rule.

There is also another important rule to be aware of.

Example: Ann (60)

Ann triggered the bring-forward rule in FY24 with a total cap of $330,000. By the 30th of June 2024, her total super balance had grown to $1.92 million.

Normally, she would have the remaining $60,000 of her bring-forward amount available to contribute in FY25. However, because her total super balance on 30 June 2024 was over the $1.9 million threshold, her NCC cap for FY25 is reduced to nil.