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Allowing catch-up concessional superannuation contributions

On 15 September 2016, the Government announced that this measure will commence from 1 July 2018.

Individuals with superannuation balances of $500,000 or less will be allowed to access their unused concessional cap space to make additional concessional (before-tax) contributions.

Individuals will be able to access their unused concessional contributions cap space on a rolling basis for a period of 5 years. Amounts carried forward that have not been used after 5 years will expire.

Only unused amounts accrued from 1 July 2017 can be carried forward.


Griffin & Associates

79 Denham St, Townsville City QLD 4810

Phone 07 4772 6588

Chartered Accountants