By Paul Feeney, Founder and Chief Executive Officer, Otivo
EOFY super tips often come down to a few timing moves before 30 June. As at May 2026, the general concessional contributions cap is $30,000 — covering employer SG, salary sacrifice, and personal deductible contributions combined. Common considerations include topping up the cap, lodging a notice of intent, and checking unused cap from earlier years.
The end of the financial year is a natural checkpoint for super. A short review before 30 June can put you in a better spot for the year ahead. This article walks through the main checks many Australians find useful.
Why does 30 June matter for superannuation?
The financial year ends on 30 June. Many super rules work on a yearly basis. Contribution caps reset each financial year.
The ATO treats a contribution as belonging to the year it lands in your super fund. A payment sent late in June may not arrive until July. That payment then counts towards the next year's cap, not the one just ending.
Timing matters more than the date you press send.
How much can you contribute to super each financial year?
The general concessional contributions cap is $30,000 for 2025–26. Concessional contributions are amounts paid into super before tax.
This cap is a combined limit. It covers three types of contribution together:
- Employer super guarantee (SG), currently 12%
- Salary sacrifice, which is salary directed into super before tax
- Personal deductible contributions, where you contribute and claim a tax deduction
Some people may have a higher effective cap in a given year through carry-forward of unused amounts from earlier years. More on that below.
Non-concessional contributions are different. These are after-tax contributions. The general non-concessional cap is $120,000 for 2025–26, or up to $360,000 over three years under the bring-forward rule.
The ATO publishes details on what happens if a cap is exceeded.
What is a notice of intent and when is it due?
A notice of intent is a form lodged with your super fund. It tells the fund you plan to claim a tax deduction for a personal contribution.
The deadline has two limbs. The notice must be lodged before the earlier of:
- The day you lodge your tax return for the financial year the contribution relates to, or
- The end of the next financial year
The fund must acknowledge the notice before a deduction can be claimed. Without that acknowledgment, the deduction cannot be claimed.
Personal contributions are different from salary sacrifice. Salary sacrifice runs through your employer. Personal contributions are made in your own name.
A common approach is to lodge the notice well before lodging the tax return for that year.
Can you use unused contribution cap from previous years?
Yes, under the carry-forward unused cap rules. These rules have applied since 1 July 2018.
How the mechanics work
- Unused concessional cap amounts can be carried forward for up to 5 financial years.
- Older unused amounts are used first.
- Anything still unused after 5 years expires.
Who is eligible — all three conditions must be met
- Your Total Super Balance (TSB) was below $500,000 on 30 June of the prior financial year.
- You have unused concessional cap space from one or more of the previous 5 financial years.
- You're eligible to make super contributions. This generally means being under age 75. Funds can accept contributions up to 28 days after the end of the month a member turns 75.
Some Australians find carry-forward useful after a year of lower income, parental leave, or a one-off jump in income such as a bonus or sale.
What should higher income earners know about Division 293 tax?
Division 293 is an extra tax on concessional contributions for higher earners. It applies when combined income and concessional contributions are above $250,000 in a financial year.
"Income" for Division 293 includes:
- Taxable income
- Reportable fringe benefits
- Net investment losses
- The concessional contributions themselves
Above the threshold, concessional contributions are taxed at 30% rather than 15%. That's still below the top marginal tax rate. Concessional contributions remain concessional even with Division 293 applied.
The $250,000 threshold has not changed since 2012–13.
What are some common EOFY super tips?
A useful frame is the four EOFY super checks. Each is a quick yes-or-no question.
- Cap check. How much room is left under the $30,000 concessional cap for 2025–26? The myGov ATO view shows year-to-date contributions across all super accounts.
- Carry-forward check. Was your TSB below $500,000 on 30 June 2025? If so, unused cap from earlier years may still be available.
- Notice of intent check. If a personal contribution has been made and a deduction is wanted, has the notice been lodged and acknowledged by the fund?
- Work test check. For people aged 67 to 74 wanting to claim a deduction for a personal contribution, the work test still applies. It generally requires 40 hours of gainful employment in 30 consecutive days during the year. The work test does not apply to non-deductible contribution types.
The work test was not abolished outright. It was removed from 1 July 2022 for non-deductible contributions, but still applies to personal deductible contributions in the 67–74 age band.
Frequently asked questions
What is the concessional contributions cap for 2025–26?
The general concessional contributions cap is $30,000 for 2025–26. It covers employer SG, salary sacrifice, and personal deductible contributions combined. Some people may have a higher effective cap due to carry-forward of unused amounts from earlier years.
Is 30 June the deadline to lodge a notice of intent?
No. The deadline is the earlier of the day a tax return is lodged for the relevant financial year, or the end of the next financial year. The fund must acknowledge the notice before a deduction can be claimed.
Does the work test still apply?
The work test was removed from 1 July 2022 for non-deductible contributions. It still applies to people aged 67 to 74 who want to claim a deduction for a personal contribution.
Can you carry forward unused concessional cap?
Yes. Unused cap from the previous 5 financial years can be used if all three conditions are met: TSB was below $500,000 on 30 June of the prior year, there is unused cap from one or more of those years, and the person is eligible to contribute — generally under age 75.
Otivo holds AFSL and Australian Credit Licence No. 485665. Otivo's salary sacrifice contributions module and tax-deductible personal contributions module walk through these checks based on your circumstances. EOFY is a natural checkpoint — a short review before 30 June often gives more options than a last-minute rush.
Disclaimer
The information in this communication is current as at May 2026 and has been prepared by Otivo Pty Ltd ABN 47 602 457 732, AFSL and Australian Credit Licence No. 485665. This content is general information only and has been prepared without taking into account your objectives, financial situation or needs. It is not personal financial or taxation advice and should not be relied on as such. Before acting on any information, you should consider its appropriateness having regard to your personal circumstances. This material must not be reproduced in whole or in part, or posted on any social media platform, without the prior written consent of Otivo Pty Ltd.