§ Rules · Income Tax Assessment Act 1997 (Cth) s 292-85 and ATO published caps, FY 2026-27
Bring-forward bands are derived from two caps, FY 2026-27
Worked example: FY 2026-27 bands, derived from the two caps
| General transfer balance cap (from 1 Jul 2026) | $2,100,000 |
| Annual non-concessional cap (4 × concessional cap) | $130,000 |
| Three-year band ceiling ($2.1m − 2 × $130k) | $1,840,000 |
| Three-year total available | $390,000 |
| Two-year band ceiling ($2.1m − 1 × $130k) | $1,970,000 |
| Two-year total available | $260,000 |
| Standard annual cap only, balance under $2.1m | $130,000 |
| At or above $2.1m: non-concessional cap for the year | $0 |
Eligibility is tested on total super balance at the prior 30 June and on being under 75 at 1 July of the contribution year.
The non-concessional bring-forward bands are not published numbers: each band ceiling is the general transfer balance cap minus two, one or zero annual caps. When either cap indexes, every band moves. These are the FY 2026-27 values after the 1 July 2026 indexation.
How the rule counts
- 01Band ceiling formula: general transfer balance cap − k × annual non-concessional cap, where k is 2 for the three-year band and 1 for the two-year band.
- 02The general transfer balance cap indexed $2.0m → $2.1m on 1 July 2026, so every band ceiling moved by $100,000 on the same day.
- 03The measurement date is the 30 June before the contribution year, not the day of the contribution.
- 04A balance at or above the general transfer balance cap makes the non-concessional cap for the year nil.
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