Beyond the basics of salary sacrifice and employer SG, there are several advanced strategies that can significantly boost your super — especially as you approach retirement or have a variable income. These strategies can add tens of thousands to your retirement balance when used correctly.
1. Carry-forward concessional contributions
If your total super balance was below $500,000 at 30 June of the previous financial year, you can use unused concessional cap space from the previous 5 financial years. The concessional cap is $30,000/year (2025–26), and any unused portion carries forward.
2. Non-concessional bring-forward rule
If you're under 75 and your total super balance is under $1.9 million, you can bring forward up to 3 years of non-concessional contributions in a single year — that's up to $360,000 (3 × $120,000). This is useful when you receive a large lump sum from a property sale, inheritance, or business exit and want to shelter it in super.
3. Spouse contribution tax offset
If your spouse earns less than $40,000 per year (adjusted taxable income plus reportable fringe benefits and super contributions), you can make a non-concessional contribution to their super and claim a tax offset of up to $540. The maximum offset applies when you contribute $3,000 or more and your spouse earns $37,000 or less.
4. Contribution splitting to your spouse
You can split up to 85% of your concessional contributions (SG, salary sacrifice, personal deductible) with your spouse. This doesn't reduce your tax — but it helps equalise super balances between partners, which can optimise Age Pension outcomes and reduce tax on death benefits. See our spouse splitting guide.
5. Government co-contribution
If you earn less than $60,400 per year and make after-tax (non-concessional) contributions to your super, the government will match 50 cents per dollar up to a maximum of $500. The full $500 applies if you earn $45,400 or less and contribute $1,000. It phases out entirely above $60,400. This is essentially free money — see our low-income earners guide.
6. Downsizer contribution
If you're 55 or older, you can contribute up to $300,000 per person from the proceeds of selling your home (owned for 10+ years) into super. This doesn't count against your concessional or non-concessional caps, and there's no total super balance test. A couple can contribute up to $600,000 combined. This is one of the most powerful one-off super boosters available.
7. Personal deductible contributions (self-employed or mixed income)
If you're self-employed or have income that isn't covered by SG (e.g. rental income, investment income, freelance work), you can make personal contributions and claim a tax deduction. You must lodge a Notice of Intent to Claim with your fund before tax time. This is explained in detail in our self-employed guide.
Contribution strategy by life stage
| Life stage | Recommended strategies |
|---|---|
| 20s–30s | Maximise employer SG, start salary sacrifice ($5K–$10K/year), consider FHSSS if saving for a home |
| 30s–40s | Salary sacrifice regularly, spouse contributions if partner on low income, FHSSS if applicable |
| 40s–50s | Maximise concessional cap, start using carry-forward if available, review insurance cover |
| 50s–60s | Aggressive catch-up contributions, TTR + salary sacrifice strategy, downsizer contribution if applicable |
Related guides
- Contribution caps 2025–26
- Salary sacrifice into super
- Spouse contribution splitting
- Low-income earner strategies