I have unused concessional contribution amounts for a number of years. In my 2025/26 tax return, is the unused concession for 2020/21 the oldest one that I can use?
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Hi @MarkG_59,
What do you mean exactly by using them in your tax return?
You can access unused concessional contributions from the prior 5 financial years, if you have a total super balance of less than $500,00 as at June 30th of the prior financial year.
Unused cap amounts are available for 5 years and expire after this. For example, a 2019–20 unused cap amount that is not used by the end of 2024–25 will expire.
The oldest available unused cap amounts are carried forward first. For example, unused cap amounts from 2019–20 would be used to increase your cap first before unused cap amounts from 2020–21.
Unused concessional cap amounts are applied automatically once you exceed the cap in any year. 😎
Thanks. So, is it correct that before June 30 this year I can make a concessional contribution equaling the unused cap amount from 2020-21, and then claim my contribution as a deduction? I guess any older unused cap amounts will have expired now.
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