24 seconds. Captions are in the player menu.
Unused super cap? It can roll forward
Short answer
If your total super balance was under $500,000 at 30 June of the previous year, you can use unused concessional cap from up to 5 previous years. In the ATO's example, an unused 2020-21 amount expires after 2025-26, so it is use it or lose it. You can check your amounts in ATO online services through myGov, and going over the cap can mean extra tax.
Last reviewed: 25 October 2026. General information only - not personal advice. Tax7 prices are ex GST.
Full text of the video
This video has no voice-over. This is everything shown on screen, in order.
- SUPERUnused super cap? It can roll forward
- Who QualifiesTotal super balance under $500,000at 30 June of the previous year
- HOW FAR BACK5 yearsof unused concessional cap
- ATO EXAMPLEUnused 2020-21 cap expires after 2025-26Use it or lose it
- CHECK YOURSATO online services via myGovSuper > Information > Carry forward concessional contributions
- Plan it before you contribute.Going over can mean extra tax
Sources
- ATO - Concessional contributions cap
a total super balance of less than $500,000 at 30 June of the previous financial year
unused concessional contributions cap amounts from up to 5 previous years.
Unused cap amounts are available for 5 years and expire after this. For example, a 2020-21 unused cap amount that is not used by the end of 2025-26 will expire.
Your available carry-forward contribution amounts are shown on ATO online services
(select Super, Information, then Carry forward concessional contributions)
To use ATO online services, you need to create a myGov account and link it to the ATO.
If you still have made excess concessional contributions (ECC) after applying unused cap amounts, you may need to pay extra tax.
More short videos
All videos
Are you missing these deductions?
Three deductions worth checking for Tax Time 2025-26: the fee you pay a registered tax agent to lodge your return, income protection premiums (not if the policy sits inside your super), and gifts to a registered charity from 1 July 2024, even under $2, with the receipt.
24 second video
Worked from home? 70c an hour
For 2025-26 the ATO fixed rate method for working from home is 70 cents per work hour.
24 second video
Your super's tax-friendly limit
The concessional (before-tax) super contributions cap is $32,500 from 1 July 2026 (2026-27); the 2025-26 cap is $30,000.
24 second video
Family trusts: can and can't
A family trust trustee can allocate the income within what the trust deed allows, and adult beneficiaries pay tax at their own rates on their share of the net income.
24 second video