A client is 18 and is receiving their first employer contributions to a superannuation fund in the 2023 financial year.
Is this client able to access the carry forward concessional contributions caps not used in the previous years dating back to 2019 FY?
You need to look at the carry forward in online services.
There are conditions that have to be met for anyone under 18 to have a CC cap.
If they don't have a CC cap in an earlier year, then there is nothing to carry forward.
It is all set out here.
https://www.heffron.com.au/news/can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution
You need to look at the carry forward in online services.
There are conditions that have to be met for anyone under 18 to have a CC cap.
If they don't have a CC cap in an earlier year, then there is nothing to carry forward.
It is all set out here.
https://www.heffron.com.au/news/can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution
Thanks for responding @Bruce4Tax . Reading that article it seems to say that a child is able to access carry forward contributions unused cap for prior years even when they have never made a contribution. I am unable to find a definitive answer either way and have called the ATO and did not get much help on the matter.
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