When the Transfer Balance Cap increased from $1.9 million to $2.0 million in 2025-26, every Total Superannuation Balance threshold governing non-concessional bring-forward contributions moved up by the same $100,000. Someone whose balance sat just above the old nil-access threshold may now fall within the $1.88-2.0 million one-year band, unlocking $120,000 of contribution capacity unavailable the previous year — but only for those starting a fresh bring-forward period.
Every time the Transfer Balance Cap — the lifetime limit on how much can be held in the tax-free pension phase — is indexed upward, all the Total Superannuation Balance thresholds that determine non-concessional contribution access move with it. In 2025-26, the Transfer Balance Cap increased from $1.9 million to $2.0 million. Every bring-forward zone boundary shifted up by the same $100,000. That is not a policy change. It is mechanical: the thresholds are structurally derived from the cap, so they move whenever the cap moves. What changed is that some people who were locked out or constrained in 2024-25 found more room available in 2025-26.
Non-concessional contributions — after-tax contributions to super, distinct from concessional or pre-tax contributions — are capped at $120,000 per year in 2025-26 (ATO, https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-on-super-contributions/non-concessional-contributions-cap). The bring-forward arrangement allows eligible members to contribute up to two or three years' worth in a single year, provided their Total Superannuation Balance at 30 June of the prior financial year falls below certain thresholds. For 2025-26 contributions, the relevant TSB is your balance at 30 June 2025.
The threshold zones for both years illustrate the shift. In 2024-25, a TSB below $1.66 million at the prior 30 June gave access to a three-year bring-forward of up to $360,000; a TSB between $1.66 million and $1.78 million gave two-year access ($240,000); a TSB between $1.78 million and $1.9 million gave one-year access only ($120,000); and a TSB at or above $1.9 million gave no access at all. In 2025-26, every boundary moved $100,000 to the right: three-year access for TSB below $1.76 million; two-year for $1.76 million to $1.88 million; one-year for $1.88 million to $2.0 million; nil at $2.0 million or above (ATO, https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-on-super-contributions/bring-forward-arrangements).
Three groups benefit from this shift. People whose TSB was at or above $1.9 million at 30 June 2024 had no non-concessional contribution access at all in 2024-25. If their TSB at 30 June 2025 landed between $1.88 million and $2.0 million — because of pension drawdowns or markets pulling the balance back — they now have access to $120,000 in 2025-26 that was entirely unavailable the previous year. People whose TSB was between $1.78 million and $1.9 million at 30 June 2024 had one-year access only, meaning $120,000 maximum. If their 30 June 2025 TSB is between $1.76 million and $1.88 million, a two-year bring-forward opens — $240,000 over two years, an extra $120,000 of room. And people who were in the two-year band in 2024-25 may now be in the three-year band if their TSB has moved accordingly, giving access to $360,000 instead of $240,000.
One caveat matters here. If a bring-forward period was triggered in 2024-25 — by making a non-concessional contribution above $120,000 — that period and its cap are locked in. The threshold shift in 2025-26 does not allow an upgrade mid-period. The benefit of the shift applies only to those starting fresh: either the prior bring-forward period has ended and a new one is beginning, or no bring-forward was triggered before.
For members with balances at or above $2.0 million, there is no non-concessional contribution access regardless of the threshold shift. But downsizer contributions are worth noting as a separate mechanism for this group. Eligible members aged 55 or over who sell a qualifying home may contribute up to $300,000 each to super as a downsizer contribution, with no connection to the non-concessional cap or TSB thresholds. That avenue remains open even for those above the nil-access threshold.
With 30 June 2025 now passed, the 2025-26 TSB window is set. If your TSB at 30 June 2025 places you in an eligible band, you have until 30 June 2026 to make the relevant contributions within that window — including triggering a bring-forward if you have not already done so this year. For those near the zone boundaries, it is worth confirming the exact TSB figure with your super fund and reviewing remaining capacity before the year ends.
Sources
- Australian Taxation Office (ATO) — Non concessional contributions cap
- Australian Taxation Office (ATO) — Bring forward arrangements
Key takeaways
- When the Transfer Balance Cap increased from $1.9 million to $2.0 million for 2025-26, every Total Superannuation Balance threshold governing non-concessional bring-forward access shifted up by the same $100,000, since these thresholds are mechanically derived from the cap.
- For 2025-26 contributions, eligibility is based on TSB at 30 June 2025: below $1.76 million gives three-year bring-forward access ($360,000), $1.76-1.88 million gives two-year access ($240,000), $1.88-2.0 million gives one-year access ($120,000), and $2.0 million or above gives none.
- Three groups gained new room: those previously locked out entirely (TSB at or above $1.9 million in 2024-25) who now fall in the new one-year band; those previously capped at one-year access who now qualify for two-year; and those in the two-year band who may now qualify for three-year.
- If a bring-forward period was already triggered in 2024-25 by a contribution above $120,000, that period and its cap are locked in — the 2025-26 threshold shift doesn't allow a mid-period upgrade; the benefit applies only to those starting a fresh bring-forward.
- For members with a TSB at or above $2.0 million, non-concessional contributions remain entirely unavailable, but the downsizer contribution (up to $300,000 each for eligible sellers aged 55+) remains open regardless of TSB, since it isn't connected to the non-concessional cap or TSB thresholds.
Frequently asked questions
Why did the non-concessional contribution thresholds change in 2025-26?
The Total Superannuation Balance thresholds that determine bring-forward eligibility are structurally derived from the Transfer Balance Cap, which increased from $1.9 million to $2.0 million for 2025-26. Every threshold boundary moved up by that same $100,000 — it's a mechanical consequence of the cap indexing, not a separate policy decision.
What are the current TSB thresholds for the non-concessional bring-forward in 2025-26?
Based on your Total Superannuation Balance at 30 June 2025: below $1.76 million gives three-year bring-forward access (up to $360,000), $1.76 million to $1.88 million gives two-year access (up to $240,000), $1.88 million to $2.0 million gives one-year access only ($120,000), and $2.0 million or above gives no non-concessional contribution access at all.
If I was locked out of non-concessional contributions last year, can I contribute now?
Possibly. If your Total Superannuation Balance was at or above $1.9 million at 30 June 2024 (giving no access in 2024-25), but pension drawdowns or market movements brought it down to between $1.88 million and $2.0 million at 30 June 2025, you now have access to a $120,000 non-concessional contribution in 2025-26 that wasn't available the previous year. This only applies if you're starting a fresh bring-forward period — if you already triggered one in 2024-25, that period's cap is locked in.
Can I still contribute to super if my balance is above $2.0 million?
Not via non-concessional contributions or the bring-forward arrangement — those remain unavailable regardless of the threshold shift. However, the downsizer contribution is a separate mechanism: eligible members aged 55 or over who sell a qualifying home can contribute up to $300,000 each, with no connection to the non-concessional cap or TSB thresholds, so it remains open even for those above the $2.0 million cutoff.