Most business owners know the concessional super contributions cap for 2026-27 is $32,500. Fewer know they may be able to contribute well above that, using cap space they never got around to using in earlier years.
How carry forward works
If your total super balance was below $500,000 at 30 June 2026, you can carry forward unused concessional cap amounts from up to five previous financial years, on top of this year's cap. Concessional contributions include employer super, salary sacrifice, and personal contributions you claim as a tax deduction.
Why this year matters
The carry forward window is rolling, so unused cap amounts expire after five years. The oldest year still available right now is 2021-22, and any of that year's unused cap not used by 30 June 2027 is gone for good. A business owner who had a lean year in 2021-22 and contributed little to super has that unused space sitting there today, quietly counting down.
Who tends to have unused cap
Sole traders, partners and company directors who took a smaller wage in a tough year, or who simply had not set up salary sacrifice, are the classic candidates for unused cap. A profitable year is often the best time to use it, since a larger deductible super contribution can also reduce that year's taxable income.
What to do
Log in to ATO online services through myGov and check your unused concessional contributions cap under the super section. If there is space from 2021-22 you want to use, talk to your accountant about the amount, the timing, and how it fits with your overall tax position before making the contribution.