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koala
发表于 2021-5-11 19:19:24
请专家详解,非常感激!Carry-forward concessional contributions
You are able to carry forward your unused concessional contributions cap space amounts from 1 July 2018. The first year in which you can increase your concessional contributions cap by the amount of unused cap is 2019–20, but only if you have a total superannuation balance of less than $500,000 at the end of 30 June in the previous year. Unused amounts are available for a maximum of five years, and will expire after this.
Example: Carry forward concessional contributions
During 2018–19 to 2021–22, Sam has minimal super contributions as he is working part-time while completing studies. His super balance is continuing to grow with earnings and a small amount of super contributions but in 2020–21 his account balance reduced due to negative returns in that year. Sam has unused cap amounts for each of the 2018–19 to 2021–22 financial years. |
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