The new financial year is a good time to review your non-concessional contribution cap situation. If you took advantage of the 3 year bring forward rule in a financial year prior to 2012/2013, you might have access to another bite of the cherry.

For example, if you contributed between $150,001 and $450,000 prior to 30/6/13 the three years that had been brought forward will now have elapsed. As long as you are under 65 years of age, you will now have access to a further three year's bring forward. With the new caps this will enable a contribution up to $540,000 for the 2016 financial year.