Current annual non-concessional cap
There are limits on the amount of non-concessional contributions you can have in a given financial year and additional taxation and charges may apply if you exceed these limits.
From 1 July 2017, your non-concessional contribution cap is determined by your Total Superannuation Balance.
The current non-concessional contributions cap is $100,000 per financial year if your total superannuation balance is less than $1.6million at the start of that financial year.
Bring-forward arrangement
Your non-concessional contributions cap will be nil if your total superannuation balance is $1.6million or more at the start of the relevant financial year.
If you are under 65 at any time during a financial year, you may also have access to a bring-forward arrangement, which allows you to contribute over your annual non-concessional cap in one or more financial years provided your total non-concessional contributions over the bring-forward period remains under the bring-forward cap identified below.
Non-concessional caps for 2017-18 and 2018-19
| Total Superannuation Balance at start of financial year | Annual non-concessional contribution cap | Non-concessional contribution cap with bring-forward arrangement |
| Less than $1.4million | $100,000 | $300,000 over 3 financial years |
| $1.4million (or more), but under $1.5 million | $100,000 | $200,000 over two financial years |
| $1.5million (or more), but less than $1.6million | $100,000 | $100,000 with no bring forward period |
| $1.6million or more | Nil | Nil |
Transitional non-concessional contributions caps
A transitional non-concessional contribution cap may apply in financial years if you accessed a bring-forward arrangement in the two financial years immediately prior to 1 July 2017.
Non-concessional contributions caps for financial years before 1 July 2017
The non-concessional contributions caps before 1 July 2017 were not limited by your total superannuation balance.
| Financial year | Annual cap | Cap with bring-forward arrangement |
| 2016-17 | $180,000 | $540,000 over 3 financial years |
| 2015-16 | $180,000 | $540,000 over 3 financial years |
| 2014-15 | $180,000 | $540,000 over 3 financial years |
| 2013-14 | $150,000 | $450,000 over 3 financial years |
| 2012-13 | $150,000 | $450,000 over 3 financial years |
| 2011-12 | $150,000 | $450,000 over 3 financial years |
| 2010-11 | $150,000 | $450,000 over 3 financial years |
| 2009-10 | $150,000 | $450,000 over 3 financial years |
| 2008-09 | $150,000 | $450,000 over 3 financial years |
| 2007-08 | $150,000 | $450,000 over 3 financial years |
NOTE: Information about caps, limits and restrictions on non-concessional and undeducted contributions prior to 2007-08 can be obtained from the Australian Taxation Office, registered tax professionals, or licensed financial advisors.