Catch Up Concessional Contributions Expiry and the Five Year Rule

If you are planning to use catch up concessional contributions, the expiry rule matters.

Catch up concessional contributions are also called carry forward concessional contributions.

Unused concessional cap amounts do not sit there forever. They roll forward for a limited time, then they disappear.

This post explains how the five year window works, which years can roll off, and how the ATO applies your unused amounts when you contribute more than the current year cap.

Key takeaways

• You can carry forward unused concessional cap amounts for up to five financial years, then they expire.
• The ATO uses your current year cap first. Only after you exceed it do carry forward amounts apply.
• When carry forward amounts apply, the ATO uses the oldest available year first.
• In 2025–26, earlier years like 2019–20 may have already expired if they were not used by the end of 2024–25.
• You can check your remaining years and amounts in myGov via ATO online services.
• Use my calculator for a quick estimate: Catch Up Contributions Calculator

If you want the full overview of eligibility and how catch up contributions work, start here: Catch Up Concessional Contributions (Australia)

What does “five years” actually mean?

The carry forward rule works on a rolling basis.

If you have an unused amount from a specific financial year, you can carry it forward and use it in one of the next five financial years.

After that, it expires.

The ATO gives a clear example:

An unused cap amount from 2019–20 that is not used by the end of 2024–25 will expire.

If you want the ATO wording and supporting detail, see: ATO: Concessional contributions cap

The “starts from 2018–19” rule and why some years have already dropped off

Carry forward unused concessional cap amounts start from 2018–19.

That is important, but it does not mean you still have 2018–19 available today.

Because unused amounts only remain available for five years, earlier years roll off as time passes.

In 2025–26, the oldest year that is usually still within the five year window is 2020–21.

That is why you might hear two statements that are both true:

• Carry forward started in 2018–19.
• In 2025–26, 2018–19 and 2019–20 are generally no longer available because they are outside the five year window.

Your actual position depends on your own contributions history and whether you used any carry forward amounts earlier.

Which unused amounts get used first?

The ATO applies unused amounts in a specific order.

1) The current year cap is used first

This is the most important nuance.

Your concessional contributions count toward the current year concessional cap first.

Only after you exceed the current year cap do the unused amounts start to apply.

2) The oldest unused year is used next

Once you exceed the current year cap, the ATO applies your oldest available unused cap amounts first, before it applies newer years.

This matters for planning, because older years expire sooner.

If you are eligible and planning a larger contribution, you are often effectively using up the oldest bucket before it drops off.

A simple timeline example

Here is a simple example with round numbers to show the logic.

Assuming you are eligible in the year you want to use it, you have an unused amount from 2020–21.

You can use that unused amount in:

• 2021–22
• 2022–23
• 2023–24
• 2024–25
• 2025–26

If you do not use it by the end of 2025–26, it expires.

That is the five year rule in plain English.

How to check which years you still have available

The easiest way is through ATO online services in myGov.

Go to:

• Super
• Information
• Carry forward concessional contributions

That screen shows your available unused cap amounts by financial year.

If you have not checked it before, do that first. It saves guesswork.

I have a step by step guide here: How to Check Unused Concessional Contributions in myGov

What to do if an older year is about to expire

There is no universal answer. Still, here is the decision framework I use.

Step 1: Confirm you are eligible this year

You can only use carry forward amounts if your total super balance was under $500,000 at 30 June of the previous financial year.

If you are over $500,000 at that 30 June snapshot, you cannot use carry forward amounts this year, even if you still see unused years listed.

Step 2: Work out whether contributing extra actually suits you

Two reminders:

• A tax deduction can be valuable, but it is not the only reason to contribute.
• Money put into super generally stays there until you meet a condition of release.

If you are not sure, start with the pillar: Catch Up Concessional Contributions (Australia)

Step 3: Be careful with timing

If you decide to contribute, leave a buffer.

Contributions count toward caps in the year your super fund receives them. A transfer on 29 June does not guarantee it counts in that year.

ATO reporting can also lag, which can make it harder to judge exact totals in real time.

Next step

If you want a quick estimate of how much you may be able to contribute this year, start here: Catch Up Contributions Calculator

FAQs

When do unused concessional cap amounts expire?

Unused concessional cap amounts can be carried forward for up to five financial years and then they expire. For example, an unused amount from 2019–20 that is not used by the end of 2024–25 will expire.

Which unused concessional amounts are used first?

The ATO applies the oldest available unused concessional cap amounts first, after you have used up your current year concessional cap.

How do I check which years I still have available?

You can check your available carry forward amounts in ATO online services through myGov by going to Super, then Information, then Carry forward concessional contributions.