Contribution Capacity Check
Contribution Capacity Check
Most trustees have more contribution
capacity than they realise,
and less time to use it.
Unused concessional cap carries forward for five years before it lapses.*
This check establishes what remains across the six years currently open, member by member.
Start Your Capacity Check
Complete the fields below and your result is calculated straight away, with a copy you can download.
The annual limit
There is a ceiling on what can enter super each year
For 2026-27 the concessional contributions cap is $32,500. Concessional contributions are everything that goes into super before tax: superannuation guarantee paid by an employer, salary sacrifice arrangements, and personal contributions claimed as a tax deduction. All three count against the same limit.
Unused cap does not lapse immediately
Where the cap is not fully used in a given year, the shortfall can be carried forward and drawn on later. The carry-forward window runs five years. Beyond that the amount expires and cannot be recovered or reinstated.
Why timing matters
The window advances every 1 July
Six years are currently in play. The 2020-21 shortfall reached the end of its five year window on 30 June 2026 and has now lapsed. On 1 July 2027, 2021-22 follows it.
Across the full window the maximum concessional capacity available to any one member is $175,000. The check establishes where a member sits against that figure.
Concessional cap by year
2020-21
$25,000
Lapsed 30 June 2026
2021-22
$27,500
2022-23
$27,500
2023-24
$27,500
2024-25
$30,000
2025-26
$30,000
2026-27
$32,500
Maximum across the window$175,000
How the figure is calculated
Cap for the year, less contributions recorded
Each year is assessed on its own terms. The cap that applied at the time, less what was actually contributed, gives the shortfall carried into the current year. The example below reflects a member who contributed modestly in the earlier years and not at all since.
| Financial Year | Cap | Contributions Recorded | Unused Capacity |
|---|---|---|---|
| 2021-22 | $27,500 | $12,115 | $15,385 |
| 2022-23 | $27,500 | $10,049 | $17,451 |
| 2023-24 | $27,500 | $7,460 | $20,040 |
| 2024-25 | $30,000 | $0 | $30,000 |
| 2025-26 | $30,000 | $0 | $30,000 |
| 2026-27 | $32,500 | $0 | $32,500 |
| Total | $175,000 | $29,624 | $145,376 |
Illustrative figures only. Superannuation guarantee paid by an employer counts towards the concessional cap, so the amount already recorded against each year is frequently higher than members anticipate.
Eligibility
Carry-forward is subject to a balance test*
Total superannuation balance below $500,000 at 30 June 2026
Carried-forward amounts are available only to members whose total superannuation balance sat below $500,000 at the close of the previous financial year. Above that threshold the standard annual cap of $32,500 applies, and accrued amounts remain dormant until the balance falls back beneath the line.
The threshold is not indexed, and it is assessed per member rather than per fund. In a two member fund it is common for one member to qualify and the other not to.
Indexation from 1 July 2026
Both contribution caps increased
The caps are indexed to wage growth. The concessional cap moves in $2,500 increments and the non-concessional cap, set at four times the concessional figure, follows it. Both stepped up on 1 July 2026.
Concessional cap$32,500from $30,000
Non-concessional cap$130,000from $120,000
The general transfer balance cap also increased to $2.1 million, and the three year bring-forward arrangement to $390,000, both subject to total superannuation balance thresholds. These interact with contribution planning and are worth working through where larger balances are involved.
The figure is the starting point, not the answer
Many trustees use the result as the basis for a conversation about contribution timing, salary sacrifice arrangements and how the year ahead is structured. We are happy to work through it.
General advice warning. The information on this page and the results produced by the Contribution Capacity Check are general in nature only. They have been prepared without taking into account any person's objectives, financial situation or needs. Before acting on any of this information, consider whether it is appropriate for your own circumstances and obtain advice from a licensed professional where required. No personal advice is provided and no Statement of Advice has been prepared.
Contribution caps, balance thresholds and eligibility rules are subject to change and to indexation. Figures shown apply to the 2026-27 financial year. Results are calculated from the information entered and are not verified against Australian Taxation Office records, so amounts held by the ATO may differ from those entered.
SMSF Financial Solutions Pty Ltd (ACN 627 878 175) is a Corporate Authorised Representative (CAR No. 001267673) of Finexia Wealth Pty Ltd (ACN 637 420 672, AFSL No. 522661).