Concessional super contribution planner

The general concessional contributions cap recorded for 2026/27 is $32,500, compared with $30,000 for 2025/26, from the ATO contributions-caps figures. The calculation uses the selected financial year. A base cap alone does not establish how much you can contribute or deduct; review your full contribution history with a registered tax agent.

Under ITAA 1997 s291-20(3), carry-forward requires total super balance just before the start of the financial year to be under $500,000 and unapplied unused cap from the previous 5 financial years, where contributions would otherwise exceed the cap. The model uses your entered balance and unused cap. It does not retrieve ATO records or check expiry. Confirm the available amount with the ATO and a registered tax agent.

No. ITAA 1997 s293-20 tests income for surcharge purposes, disregarding reportable superannuation contributions, plus low tax contributions against $250,000. Taxable contributions are the lesser of low tax contributions and the excess, or zero if low tax contributions are nil. This model approximates the income measure with taxable income after personal super deductions and includes entered employer and personal contributions, excluding amounts above the modelled cap. It estimates the additional Division 293 from the planned contribution separately from existing contributions. The outcome depends on the full facts and review by a registered tax agent.

No. It fills the headroom left after subtracting entered employer contributions, including salary sacrifice, and existing personal deductible contributions from the base cap and included unused cap. It does not assess affordability, access to super or eligibility to deduct contributions. A large modelled amount is not a reason to transfer that amount to your fund.

The planner compares estimated income tax and Medicare levy before and after the planned contribution, deducting existing personal contributions in both scenarios. This accounts for crossing tax bands and Medicare levy shade-in. The modelled tax difference subtracts assumed fund tax and additional Division 293 from that saving. An optional rate override instead multiplies the planned contribution by your entered rate for the summary; the take-home comparison still recalculates tax.

Check your records across all funds and ask your fund, the ATO and a registered tax agent about eligibility, processing times, deduction notices and acknowledgements. The planner does not check those requirements. It does not send payments or submit forms, and it does not establish your tax position.

The page calculates a scenario after you submit a positive taxable-income amount. Submitted figures are included in the page URL. The tool uses the amounts entered and does not connect to your fund or retrieve ATO balances. Keep a separate record of the assumptions and documents you used when discussing the result.