For example, there is the catch up rule… I really like this one: if you have not maximized your contributions cap in the past 5 years you can, So long as you are under 67 and your super balance is less than $500K you can use the “catch up” rule and contribute to the maximum concessional contribution: Case study: Mrs Smith has savings of $55,000 and has only paid $10,000 the past 4 years, she plans to contribute in 2021/2022 financial year $55,000 + her normal SG of $10,000 to her super, knowing her concessional cap for this year has also increased to $27500.00. In doing this her tax will be adjusted for those years as well. Quick disclaimer – you must check your previous contributions to ensure you don’t go over.