SMSF Core
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Free tool · no signup · ITAA 1997 s 292-85

Bring-forward tier checker, FY 2026-27

Up to $390,000 of after-tax contributions in one year is still possible, but every threshold that decides who qualifies moved on 1 July 2026 with transfer balance cap indexation. Enter the balance at the prior 30 June and the member's age; the checker reports the statutory table, nothing else.

Bring-forward tier · FY 2026-27

$390,000

Up to 3 years × $130,000 across the bring-forward period.

Full three-year bring-forward: up to three annual caps across the period.

$130,000Year 1 (FY 2026-27)$130,000Year 2$130,000Year 33-year bring-forward window$390,000 total

Tier boundaries this year: under $1,840,000 → three years; to under $1,970,000 → two years; to under $2,100,000 → annual cap only; at or above → nil. The boundaries derive from the general transfer balance cap and move when it indexes.

Tracking this as a living figure, with the member's recorded balance driving the tier, is what the caps page in SMSF Core does. There is a sample fund at app.smsfcore.com/demo. Related reading: the bring-forward rule moved under your feet on 1 July, and how the bands are derived from the two caps.

Common questions about the bring-forward tiers

What are the bring-forward tiers for FY 2026-27?
Measured on the total super balance at 30 June 2026: under $1.84 million allows the full three-year bring-forward (up to $390,000); $1.84m to under $1.97m allows two years (up to $260,000); $1.97m to under $2.1m allows the standard annual cap only ($130,000); at $2.1m or above the non-concessional cap is nil.
Why did the bring-forward thresholds change on 1 July 2026?
Each tier boundary is the general transfer balance cap minus two, one or zero annual non-concessional caps. The general transfer balance cap indexed from $2.0 million to $2.1 million on 1 July 2026, so every boundary moved with it.
Who is eligible for the bring-forward arrangement?
Members under 75 at 1 July of the contribution year, subject to the total super balance tiers measured at the previous 30 June.

Sources

Not a licensed financial service. Information only. Nothing on this page is financial, tax, or legal advice. Large contribution decisions have personal consequences this tool cannot see. Talk to a licensed adviser or your accountant.