From 1 July 2018, eligible members whose total superannuation balance is less than the threshold for the relevant financial year are eligible for carry-forward arrangements for their concessional contributions.
The carry-forward arrangements increase the concessional contributions cap by the unused portion of the concessional contributions caps for earlier financial years. Unused amounts carried forward will expire after five years.
The unused amounts of Concessional Contributions Caps from any financial year earlier than 2018-19 are not available under the carry-forward arrangements. Therefore, the earliest you could access an increased concessional contributions cap under these arrangements would be for the 2019-20 financial year.
Carry-forward thresholds
| Financial Year | Total Superannuation Balance |
| 2018-19 | $500,000 |
See also Concessional Contributions Cap and Total Superannuation Balance