Being a deferred SASS member doesn’t mean the end of financial year is irrelevant to your super. In fact, there may still be opportunities to strengthen your retirement savings before 30 June, even though you can no longer contribute to your SASS account directly.
Here’s what’s worth thinking about.
Once your SASS membership is deferred, you can’t make further contributions to your SASS account. But that doesn’t mean you can't make additional contributions. The key contribution rules apply to you as an individual, not to a specific fund, which means you may still be able to make contributions to another super fund.
If you’re still working, your employer will be paying Super Guarantee contributions into your chosen fund. On top of that, you may be able to make voluntary contributions (both before-tax and after-tax) to boost your overall retirement position.
The annual cap for before-tax (concessional) contributions for this financial year is $30,000. This increases to $32,500 for the 2026/27 financial year. This covers employer contributions, salary sacrifice amounts and any personal contributions for which you claim a tax deduction.
Because super contributions are generally taxed at 15%, which is usually lower than your marginal tax rate, topping up before 30 June can be a tax-effective way to add to your savings. Keep in mind that if you’re making personal deductible contributions to super after age 67, you’ll need to meet a work test.
If you haven’t used your full concessional cap in any of the past five financial years, you may be able to carry those unused amounts forward and contribute more than $30,000 this year, provided your Total Super Balance was below $500,000 as at 30 June 2025.
For deferred SASS members, State Super generally reports your Accumulation Phase Value (APV) to the ATO. This figure, shown on your annual SASS statement, is used to calculate your Total Super Balance and will determine what cap space is available to you.
If you have savings outside super whether from an inheritance, the sale of an investment property, or simply money you’ve set aside, you may be able to make after-tax (non-concessional) contributions to another super fund. The cap for this financial year is $120,000 per year, subject to your total super balance. This increases to $130,000 for the 2026/27 financial year.
If your balance is below the relevant threshold, the bring-forward rules may allow you to contribute up to $360,000 over a shorter period. This amount increases to $390,000 for the 2026/27 financial year. As with before-tax contributions, these amounts need to go to another super fund, not SASS.
If you’ve met a condition of release and are considering rolling your deferred SASS benefit into another fund to set up a retirement income stream, end of financial year can be a strategic time to do it. The timing of when you roll over, and when you start drawing income, can affect your tax position for the year.
The amount you can transfer into a retirement income stream is limited by the General Transfer Balance Cap, which is $2 million for this financial year. It’s set to increase to $2.1 million from 1 July 2026. Your personal cap will depend on your circumstances.
These rules can interact in complex ways, particularly when you have a deferred defined benefit alongside other super. If you’re thinking about making contributions, rolling over your SASS benefit, or starting a retirement income stream, it’s worth speaking with an Aware Super financial planner first. They understand your State Super scheme inside out and out and can help you work through the timing and tax implications.
Your first appointment is free of cost or obligation. Book at aware.com.au/statesuperadvice or call 1800 841 633.
Before contributing, consider the relevant superannuation thresholds including the current annual limit for all before-tax contributions and after-tax contributions. Exceeding any of these thresholds may reduce any tax benefits you could receive. For further information see contribution caps and SASS.
General advice only. Consider your objectives, financial situation or needs, which have not been accounted for in this information and read the relevant PDS and TMD before deciding to acquire, or continue to hold, any financial product. Advice provided by Aware Financial Services Australia Limited (ABN 86 003 742 756, AFSL 238430), wholly owned by Aware Super. You should read the Financial Services Guide, before deciding about our financial planning services. Issued by Aware Super Pty Ltd (ABN 11 118 202 672, AFSL 293340), trustee of Aware Super (ABN 53 226 460 365).
