Consider these statements for 2026-27. (i) The general transfer balance cap is $2.0 million. (ii) A person whose total super balance was $2.1 million or more at the previous 30 June has a nil non-concessional contributions cap.
Statement (i) is false: the ATO's Transfer balance cap page (updated 27 Apr 2026) gives a general transfer balance cap of $2.1 million for 2026-27; $2.0 million applied in 2025-26. Statement (ii) is true: the non-concessional cap is nil if the total super balance at the previous 30 June is at or above the general transfer balance cap (ATO, Non-concessional contributions cap, updated 7 May 2026).
Use the 2026-27 figure, $2.1 million.
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