If you’re a member of Australian Retirement Trust (ART) and you want to do more than rely on your employer’s 12% Super Guarantee, you’re asking the right question. The SG rate keeps your super ticking over, but for most Australians it won’t build the balance you actually need to retire comfortably.
The good news is that ART makes it reasonably straightforward to add to your super. There are two main ways: salary sacrifice before tax, or voluntary after-tax contributions. Each has different tax treatment, different limits, and different mechanics. This guide walks through both, explains the 2025-26 caps, covers the carry-forward rule that most ART members don’t know about, and flags the traps worth avoiding.
Why Extra Contributions to ART Actually Matter
Australian Retirement Trust is one of Australia’s largest super funds, formed in 2022 from the merger of Sunsuper and QSuper. It’s reported to have outperformed the industry median over 3, 5, 7, and 10 years, with fees below the industry average. The High Growth option returned 9.83% per annum over the 10 years to 31 December 2025.
That performance history means extra contributions you make now are compounding inside a fund with a solid long-term track record. The combination of tax-effective contributions and competitive long-term returns is what makes the final 5 to 10 years before retirement such a powerful window for boosting your balance.
The ASFA comfortable retirement standard is currently $54,840 per year for a single and $77,375 per year for a couple (ASFA February 2026). The average Australian super balance at retirement falls well short of what’s needed to fully fund those figures. Extra contributions close that gap.
Option 1: Salary Sacrifice Into ART (Before-Tax Contributions)
Salary sacrifice is when you ask your employer to redirect part of your pre-tax salary directly into your ART super account, before income tax is applied.
The tax advantage is significant. Salary sacrifice contributions are taxed at 15% inside super rather than at your marginal income tax rate, which could be 32.5%, 37%, or 45% depending on your income. On a $10,000 salary sacrifice, the tax saving compared to taking that money as salary can be $1,750 to $3,000 depending on your tax rate.
ART notes that salary sacrifice lowers your taxable income, meaning you could pay less tax overall, and that investment earnings in super are taxed at up to 15%, which may be lower than the tax you pay on your income.
How to set it up with ART:
You’ll need to ask your payroll office or salary package provider about starting salary sacrifice. ART provides an email template you can use to let your employer know you want to start a salary sacrifice deduction. Not all employers offer salary sacrifice, which is worth checking before you assume it’s available.
Once your employer has it set up, contributions flow directly to your ART account from each pay cycle. You can see your salary sacrifice contributions in the ART app or in Member Online once it’s started.
The cap: For 2025-26, the concessional contributions cap is $30,000 per year. This includes your employer SG contributions plus any salary sacrifice. So if your employer is paying $12,000 in SG (12% of a $100,000 salary), you have up to $18,000 of salary sacrifice room remaining.
Current as at May 2026. Source: ATO
Option 2: Voluntary After-Tax Contributions to ART
If you can’t access salary sacrifice through your employer, or you have savings, a lump sum, or extra cash you want to put into super, voluntary after-tax contributions (also called non-concessional contributions) are the other path.
You’ve already paid income tax on this money before it goes in, so there’s no additional contribution tax on entry. Inside super, investment earnings are then taxed at 15% in accumulation phase (dropping to 0% once you convert to pension phase at retirement).
How to contribute after tax to ART:
ART accepts after-tax voluntary contributions via BPAY using your member number, or by setting up a direct debit through Member Online, either as a one-time payment or ongoing. You can also ask your employer to make regular payments from your after-tax pay.
The cap for after-tax contributions in 2025-26 is $120,000 per year. If your total super balance is under $1.76 million, you may be eligible for the bring-forward rule, allowing up to $360,000 contributed over three years in one go.
If your total super balance is $2 million or more at 30 June 2025, you can’t add any more after-tax contributions.
Current as at May 2026. These figures are set by the Australian Government and are typically updated annually. Source: ATO
Claiming a Tax Deduction on Your ART After-Tax Contributions
Here’s something many ART members miss. If you make a voluntary after-tax contribution to your ART account, you may be able to claim it as a tax deduction, effectively converting it into a concessional (before-tax) contribution taxed at 15%.
This is particularly useful if your employer doesn’t offer salary sacrifice, if you’re self-employed, or if you’ve received a bonus or capital gain and want to reduce your taxable income for the year.
The process is: make an after-tax voluntary contribution via Member Online or BPAY (allowing at least 9 days before end of financial year if using BPAY), then notify ART of your intent to claim the tax deduction in Member Online or by submitting the ATO’s Notice of Intent form, leaving 7 to 10 business days for postage.
Critical: you must lodge the Notice of Intent form with ART before lodging your tax return and before withdrawing or rolling over the contributed amount. If you miss this step, you lose the deduction entirely and the contribution stays as a non-concessional contribution.
The Carry-Forward Rule: The Most Overlooked ART Strategy
This is the contribution strategy we see underused most consistently, and it’s available to any ART member whose total super balance was under $500,000 at 30 June of the previous financial year.
The carry-forward rule lets you use unused concessional contribution cap space from up to five previous financial years. If your employer has only been putting in the SG rate (currently 12%), there’s a good chance you’ve been contributing $12,000 to $15,000 per year against a cap that was $27,500 in earlier years and $30,000 now. That unused space doesn’t disappear; it accumulates and can be used in a single year.
ART confirms that the carry-forward rule means you can use any leftovers from your concessional caps for up to 5 years (if you’re eligible).
The practical impact: an ART member with $400,000 in super who has been getting SG contributions of $13,000 per year for the past five years against caps of $27,500 to $30,000 may have $70,000 to $85,000 in unused cap space. They could potentially contribute all of that in a single financial year at just 15% tax. That kind of top-up in the years approaching retirement can add meaningfully to both the balance and the eventual drawdown income.
Check your available carry-forward amounts through myGov linked to the ATO. It shows the exact unused cap amounts going back five years.
Government Co-Contribution: Worth Checking If Your Income Is Under $62,488
If you’re an ART member on a lower income, the government co-contribution is worth knowing about.
If you earn less than $47,488 in 2025-26 and make a voluntary after-tax contribution to your super, you should receive a government co-contribution. If you earn up to $62,488, the government still adds some money as a co-contribution. The maximum co-contribution is $500 when you contribute $1,000 and earn below the lower threshold.
It’s not going to transform a retirement balance, but it’s free money if you’re eligible and the steps are simple: make your after-tax contribution to ART and lodge your tax return. The ATO calculates eligibility automatically based on your income and contributions.
ART’s Lifecycle Investment Strategy: What It Means for Your Contributions
One thing worth understanding about ART if you’re planning to boost contributions is how the default investment option works.
ART’s Lifecycle Investment Strategy automatically shifts members’ investments to become more conservative as they move through their 50s and 60s to reduce any potential impact of a market downturn in the years right before they retire.
This is a set-and-forget default, and for many members it’s fine. But Phil made a related point on Episode 22 of the Wealthlab podcast about the gap between what fund labels say and what funds actually do: “A balanced fund is not a true balanced fund with most of these funds these days. They are every day of the week a growth fund that they slap the name balanced on.”
The implication for ART members: if you’re making significant extra contributions in your 50s, it’s worth checking which pool your money is actually sitting in under the Lifecycle strategy, and whether the investment mix aligns with your timeline and appetite for risk. ART offers 16 different investment options if you want to override the default. This isn’t a reason not to contribute more; it’s a reason to know where your money is going.
What Extra Contributions to ART Look Like in Practice
Consider two ART members, both aged 52, both earning $95,000.
Member A relies on the SG alone. Their employer contributes $11,400 per year (12%). At a 6% net return from age 52 to 67, they’ll build approximately $135,000 in additional balance over 15 years from contributions alone (before compounding).
Member B adds $800 per month in salary sacrifice on top of the SG. That’s $9,600 per year in additional concessional contributions, well within the $30,000 cap after accounting for employer SG. Over 15 years at the same return, the additional salary sacrifice contributions alone add roughly $186,000 to the balance before compounding.
The total difference in final balance between the two scenarios, including compound growth on those additional contributions, is likely to be in the range of $200,000 to $250,000, depending on actual fund returns. That translates to roughly $10,000 to $12,000 more per year in retirement income for the rest of their lives.
These are illustrative projections only, based on assumed returns and regular contributions. Individual outcomes will vary based on actual investment returns, fees, tax, and personal circumstances. Past performance is not a reliable indicator of future performance.
Want to run your own numbers? Our free Wealthlab super calculator lets you model different contribution scenarios and see the projected impact on your balance.
ART-Specific Traps to Watch
Exceeding the concessional cap. If you set up salary sacrifice without factoring in your employer’s SG contributions, it’s easy to accidentally tip over $30,000. The excess is taxed at your marginal rate plus an interest charge. Always check your year-to-date contributions before the end of the financial year through ATO online services.
Forgetting the Notice of Intent form. If you make a personal contribution to ART and want to claim the tax deduction, you must notify ART before lodging your tax return. The form cannot be backdated.
The Lifecycle default shift. If you’re in the default Lifecycle option and you’re contributing significantly more in your late 50s or early 60s, check that your investment mix is where you want it. The strategy automatically becomes more conservative as you age, which may or may not align with your actual retirement timeline.
Insurance before consolidating. If you have super in another fund with insurance cover and you’re planning to consolidate into ART, check the cover carefully first. Some insurance inside super is difficult or impossible to replicate after you’ve closed the account.
FAQs
How do I make extra contributions to Australian Retirement Trust?
There are two ways. Salary sacrifice (before tax) is set up through your employer’s payroll, with contributions going directly to your ART account from your pre-tax salary. Voluntary after-tax contributions can be made via BPAY using your ART member number, direct debit set up through Member Online, or by asking your employer to deduct from your after-tax pay. ART’s app and Member Online both allow you to track contributions and set up regular payments.
What is the concessional contributions cap for ART members in 2025-26?
The concessional cap is $30,000 per year for 2025-26. This includes your employer SG contributions (currently 12%), salary sacrifice, and any personal contributions you claim as a tax deduction. All before-tax contributions to all funds are counted together, so if you have more than one super account, track the combined total. Current as at May 2026. Source: ATO.
Can I use the carry-forward rule with Australian Retirement Trust?
Yes, if your total super balance across all funds was under $500,000 at 30 June of the previous financial year. The carry-forward rule lets you use unused concessional cap amounts from up to five previous years, potentially allowing you to contribute significantly more than $30,000 in a single year at just 15% tax. Check your available unused cap amounts through myGov linked to the ATO.
Is Australian Retirement Trust good for retirement?
ART is one of Australia’s largest industry-style (profit-for-member) funds with a track record of competitive long-term returns and below-median fees. Whether it’s the right fund for your retirement depends on your specific investment preferences, fee sensitivity, insurance needs, and how its default Lifecycle strategy aligns with your timeline. These are worth reviewing with an independent financial adviser rather than solely on the basis of general ratings or awards.
What happens if I exceed my ART contribution cap?
Excess concessional contributions are included in your assessable income and taxed at your marginal rate, with a 15% offset for the tax already paid inside super. You’ll receive an excess concessional contributions determination from the ATO. Excess non-concessional contributions are taxed at 47% if not withdrawn. The simplest way to avoid this is to check your year-to-date contributions regularly through ATO online services and adjust salary sacrifice or personal contributions before 30 June.
Can I claim a tax deduction for contributions to ART?
Yes, if you make a personal after-tax contribution to your ART account and meet the eligibility requirements (generally you must be under 75 and not have more than 10% of your income from employment without salary sacrifice). You need to submit a Notice of Intent to Claim a Deduction to ART before lodging your tax return. The contribution then counts as a concessional contribution and is taxed at 15% inside super, with the deduction reducing your assessable income for the year.
Getting the Strategy Right for Your Situation
Knowing the mechanics of how to contribute more to Australian Retirement Trust is one thing. Knowing how to sequence those contributions, which type to prioritise, how to time the carry-forward rule, and how all of it interacts with your tax position and eventual Age Pension eligibility is where a financial adviser adds real value.
You can also read our related guides:
- How to increase your super before retirement
- Superannuation strategies and advice
- What’s the average super balance at 60?
If you’d like to work through your own contribution strategy, book a free chat with the Wealthlab team. No jargon, no pressure.