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Rangia(Newbie)Newbie
8 Jan 2025

I have a total super balance of less than $500,000 as of 30 June 2024. I'm now contributing additional amounts to my super through salary sacrifice, in addition to my employer's contributions, to meet the $30,000 threshold for concessional contributions this year. Since I haven't made additional contributions in the past 5 years, I believe I'm eligible to carry forward unused contributions from the last 5 years, approximately $17,000 per year.

My questions are:

  1. Can I carry forward contributions for only the last 2 years instead of 5 years?
  2. How do I go about making carried forward contributions?
  3. Can I use salary sacrifice for the carried forward contributions for the 2024-25 financial year?
  4. If I exceed the $30,000 threshold, how will the ATO know that the excess amount is for the carried forward contributions?
  5. Are there any forms or declarations required from my superannuation fund or the ATO to process this?

Thank you!

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3 replies
401 views
3 replies

Most helpful response

Most helpful reply

Glenn4802(Devotee)Devotee
8 Jan 2025

  1. You don't have to catch up the full amount of carried forward contributions. The first $30,000 of concessional contributions will be applied against the 2025 cap. Any extra amounts will firstly be applied against any remaining cap from the 2020 year first, then remaining amount from the 2021 year etc.
  2. Contributions can be made directly by you to the super fund or by salary sacrifice.
  3. Yes.
  4. The super fund or fund will provide details to the ATO.
  5. If you make direct (not salary sacrifice) contributions, you will need to complete a notice of intent form and send that to the super fund. The instructions relating to the form include details of when you need to lodge that form.

All replies

Most helpful reply

Glenn4802(Devotee)Devotee
8 Jan 2025

  1. You don't have to catch up the full amount of carried forward contributions. The first $30,000 of concessional contributions will be applied against the 2025 cap. Any extra amounts will firstly be applied against any remaining cap from the 2020 year first, then remaining amount from the 2021 year etc.
  2. Contributions can be made directly by you to the super fund or by salary sacrifice.
  3. Yes.
  4. The super fund or fund will provide details to the ATO.
  5. If you make direct (not salary sacrifice) contributions, you will need to complete a notice of intent form and send that to the super fund. The instructions relating to the form include details of when you need to lodge that form.

Liked by Rangia
Rangia(Newbie)Newbie
8 Jan 2025

Thank you, Glenn4802 for your prompt responses. I apologize for repeating the queries.


Regarding your response to my first question: "You don't have to catch up the full amount of carried forward contributions. The first $30,000 of concessional contributions will be applied against the 2025 cap. Any extra amounts will first be applied against any remaining cap from the 2020 year, then the remaining amount from the 2021 year, and so on." I will contribute from my salary (asking my employer to do so) as per your instructions for the remaining cap from 2020. Could you please clarify the tax implications or deductions for this contribution?

Will the tax deduction apply to the 2024-25 financial year?


Glenn4802(Devotee)Devotee
8 Jan 2025

Yes, the deduction for all amounts contributed in the 2025 year are deductible only in that year.


If you are considering contributing the full amount, seek advise to make sure that this is tax effective. You should not take your income below the tax threshold.

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