New caps, thresholds and contributions rules

What changed in super on 1 July 2021?

A number of existing super measures changed on 1 July 2021, including increases to the amount you can voluntarily contribute to super through either salary sacrifice or by making a non-concessional contribution. The non-concessional contributions age has also increased.

The key super rates and thresholds that increased for the 2021/22 financial year are as below:

  • Concessional contributions cap: Increased to $27,500 (from $25,000).
  • Non-concessional contributions cap: increased to $110,000 (from $100,000).
  • General transfer balance cap: increased to $1.7 million (from $1.6 million). Note, the amount of increase will depend on whether you have previously commenced a tax-free retirement pension.

The age at which you can utilise the non-concessional ‘bring-forward’ has increased to allow individuals under the age of 67 (as at 1 July in the relevant financial year) to make non-concessional contributions to super of up to $330,000 where all other eligibility criteria has been met.

Note, contributions made before 1 July 2021 will be assessed under the prior cap, and will still count towards the contribution cap post 1 July 2021. For eligibility requirements and more information visit