Excess Non-Concessional Contributions

The non-concessional contributions cap is $130,000 from 1 July 2026. However, the ability to contribute to super is dependent on an individual's Total Superannuation Balance (TSB) and satisfying specific age-based criteria. The ability to bring forward non-concessional contributions over a three-year period can add an extra layer of complexity. Where uncertainty exists around an individual’s exact available limit, excess non-concessional contributions can easily occur. This fact sheet provides a general overview of the current view of the consequences when the non-concessional contributions cap is exceeded.