Making a personal super contribution before 30 June can be one of the most tax-effective moves available to individuals before year end. 

Concessional contributions 

The concessional contributions cap for 2025-26 is $30,000, including any employer contributions made during the year. If you are self-employed or your employer doesn’t contribute at a rate that uses your full cap, you can make a personal contribution and claim a tax deduction. 

To claim the deduction you must lodge a notice of intent to claim with your super fund before you lodge your tax return. This step is not automatic. Missing it means losing the deduction. 

Catch-up contributions 

If your total super balance was below $500,000 on 30 June 2025, you may be able to use unused cap space carried forward from earlier years going back to 2019-20. This can allow a larger deductible contribution in a year where your income is higher than usual. 

Key takeaway 

Check where your concessional contributions are sitting for the year and talk to your accountant about whether topping up before 30 June makes sense for your situation.