What is the bring forward rule in a SMSF?
An SMSF member can accelerate non-concessional contributions, which are after-tax contributions, made to their SMSF provided they are eligible to use the bring forward rule. Up to three times the annual non-concessional contributions cap can be brought forward.
Since 1 July 2017 the amount of non-concessional contributions that can be made by a member to their SMSF has been linked to the amount of a member’s total superannuation balance (TSB) and an SMSF member’s age.
Non-concessional contributions are capped at $130,000 from 1st July 2026. The maximum amount of non-concessional contributions that can be brought forward over 3 years is 3 x $130,000 being $390,000.
Starting from 1st July 2026, an eligible SMSF member can bring forward non-concessional contributions up to $390,000 over a three-year period, subject to the member’s total superannuation balance as of 30th June of the previous year and their age. Year one begins when the bring forward rule is first triggered, which occurs when the non-concessional contributions cap exceeds $130,000.
Example – Ted’s mother passed away and left him with an inheritance of $500,000. Ted is eligible to use the bring forward rule. He contributes $200,000 as a NCC to his SMSF on 10th July 2025 and is intending to contribute $160,000 on the 10th July 2026. The $200,000 NCC triggers the bring forward arrangement as it exceeds the cap of $120,000 and he had not previously triggered it. He will not make any further non-concessional contributions in the 2025/26 financial year.
| Year | NCC | Triggered BFR | Remainder of NCC cap |
| Year 1 – 2025/26 | $200,000 | Yes | $160,000 |
| Year 2 – 2026/27 | $160,000 | N/A | Nil |
| Year 3 – 2027/28 | Nil | N/A | Nil |
| Total of NCC Cap Used over 3 years | $360,000 |
Hint – Ted cannot access the increase in the non-concessional cap to $130,000 from 1 July 2026 until the end of his bring forward period.
When is a SMSF member eligible to use the bring forward rule?
A member who is under 75 may be able to access the bring forward rule. A SMSF member must be under the age of 75 on 1 July of the financial year in which the bring forward rule is triggered. However, a SMSF can only accept a non-concessional contribution no later than 28 days after the end of the month in which the person turns 75.
The member’s TSB will determine how much of the non-concessional contributions cap that can be brought forward over a period up to 3 years.
The member’s TSB is measured against the general transfer balance cap (GTBC) which is $2.1 million after 1 July 2026.
The table below sets out the available bring forward amounts and the timeframe allowed.
| TSB at 30th June 2024 | NCC and bring -forward available |
| Less than $1.84 million | $390,000 NCC cap (over 3 years) |
| $1.84 million but less than $1.97 million | $260,000 NCC cap (over 2 years) |
| $1.97 million but less than $2.1 million | $130,000 annual cap – no bring forward amount available |
| $2.1 million or more | Nil |
Hint – The year 1 of the bring forward arrangement sets the total non-concessional contributions for the next three years. If triggered in 2026/27, when the cap is $130,000, the total allowed is $390,000 (3 x $130,000) through to 2028/29. Changes to the cap in subsequent years do not affect this amount.
What is a member’s total superannuation balance?
An SMSF’s member’s total superannuation balance is the total of all their superannuation interests at 30th June of the previous year which includes any SMSF balances, retail or industry funds and defined benefit funds. Superannuation interests can include:
- accumulation accounts
- account based super income streams
- rollovers in transit
- defined benefit interests (not in pension phase)
- market linked pensions and allocated pensions
- defined benefit pensions
- the outstanding balance in relation to a limited recourse borrowing arrangement but only if the borrowing is with a related party or the member has met a full condition of release such as turning 65
Hint – A reassessment of a member’s eligibility is required at the start of year 2 and year 3 in which the bring forward arrangement is available. Any unused bring forward amount at the beginning of year 2 and or year 3 is only available if the member’s TSB from 30th June of the prior year is below the GTBC, which was $2 million from 1 July 2025 and is $2.1million from 1 July 2026. Generally, a member over the age of 75 cannot make non-concessional contributions to their SMSF.
If you are unsure of whether you qualify for the Bring Forward Rules reach out to your SMSF accountant or financial adviser who will be able to assist as part of their annual SMSF accounting services.