I returned to Australia in December 2020 as an Australian citizen, and became Australian tax resident from that date. My wife became Australian tax resident at the same time.
The ATO site says 'You can carry forward unused cap amounts from up to 5 previous financial years, including when you were not a member of a super fund.', but does not mention any need to be an Australian tax resident to qualify for a concessional contributions cap. We do not have any overseas super.
Our carry forward unused contributions cap on ATO online services only includes amounts since we arrived in Australia.
Do we have / can we use any concessional contributions cap from before our arrival in Australia in December 2020, when we were not Australian tax resident?
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