Carry-Forward Super Contributions: Using Five Years of Unused Cap
How much cap a $90k earner has left unused from the last five years, and how a catch-up contribution can cut the tax on a one-off capital gain.
By the MoneyBackKit AU team · Updated 28 October 2026 · 3 min read
Each year you can put up to the concessional cap into super before tax. If you don't use all of it, the unused part can be carried forward for up to five years, as long as your total super balance was under $500,000 on 30 June of the previous year. That's useful in a year with a big one-off income, such as a capital gain or a bonus.
Unused cap on a $90,000 salary
| Year | Cap | Employer super | Unused |
|---|---|---|---|
| 2021-22 | $27,500 | $9,000 | $18,500 |
| 2022-23 | $27,500 | $9,450 | $18,050 |
| 2023-24 | $27,500 | $9,900 | $17,600 |
| 2024-25 | $30,000 | $10,350 | $19,650 |
| 2025-26 | $30,000 | $10,800 | $19,200 |
That's $93,000 unused from the last five years, plus $21,700 of room in 2026-27 (cap $32,500). The oldest year drops off each 1 July.
Example: a $40,000 taxable capital gain
Adding $40,000 of taxable gain to a $90,000 salary adds about $12,800 in income tax and Medicare. A personal deductible contribution of the same amount removes that tax, while the fund takes 15% ($6,000), leaving you about $6,800 better off, with the money now locked in super until you can access it.
How to do it
- Check your unused amounts and total super balance in ATO online services (myGov), under Super.
- Make the contribution to your fund before 30 June.
- Send your fund a notice of intent to claim a deduction, and wait for its written acknowledgement before you lodge your return.
- Claim the deduction in your tax return.
- Unused amounts can only be carried forward from 2018-19 onwards, and each year's amount lasts five years.
- Going over your available cap means the excess is taxed at your marginal rate.