Downsizer Contribution Eligibility Checker Australia
Check if you qualify to make a downsizer super contribution after selling your home. Enter your age, years of ownership, and sale proceeds to see your maximum eligible contribution. Based on ATO 2026 rules — available from age 55.
What Is a Downsizer Contribution?
A downsizer contribution lets eligible Australians make a one-off super contribution of up to $300,000 per person ($600,000 for couples) from the proceeds of selling their main residence. Unlike regular super contributions, downsizer contributions are not subject to the concessional or non-concessional caps and can be made regardless of your total super balance. They count toward your Transfer Balance Cap only when moved into the retirement phase. As of 1 January 2023, the eligibility age was reduced to 55 years — down from the original 65 and subsequent reduction to 60.
Eligibility Requirements for a Downsizer Contribution
To make a downsizer contribution in 2026, all of the following must be true: (1) You are aged 55 or over at the time of contribution. (2) The property was your main residence at some point and was owned by you or your spouse for at least 10 years. (3) A full or partial CGT main residence exemption would apply to the sale (the home is eligible for the exemption even if you do not actually claim it). (4) You have not previously made a downsizer contribution from an earlier home sale. (5) The contribution is made within 90 days of settlement (i.e., receiving the proceeds). Your super fund must be notified using the ATO's Downsizer Contribution Into Super form.
Tax Treatment of Downsizer Contributions
Downsizer contributions are treated as non-concessional (after-tax) contributions for tax purposes — they are made from after-tax sale proceeds and do not generate a personal tax deduction. However, they do not count against your $120,000 annual non-concessional contribution cap (2025-26 rate) and are exempt from the total super balance test that normally blocks large non-concessional contributions. Once inside super, the contributions earn at the 15% accumulation rate or 0% once in pension phase. Moving a $300,000 downsizer contribution into a retirement phase ABP immediately shelters all future earnings from income tax.
Downsizer Contribution Template — ATO NAT 75073 Form
The official downsizer contribution template is the ATO form NAT 75073 — Downsizer Contribution Into Super. It is a free, single-page declaration you complete and give to your super fund at or before making the contribution. The form requires your name, TFN, fund member number, contribution amount, settlement date, and a declaration that you meet all eligibility conditions. Download the current 2026 version directly from the ATO downsizer contribution form page — your super fund cannot accept the contribution without this template attached. Updated June 2026 with current ATO NAT 75073 references.
Strategy Tips for Maximising Downsizer Benefits
Couples can each contribute up to $300,000, allowing $600,000 to be moved into super from one home sale. This can significantly boost super balances close to or above Age Pension means test thresholds. Because the family home is exempt from the Age Pension assets test but super is not, carefully timing the downsizer contribution near retirement can affect pension eligibility — consider this before selling. Combining a downsizer contribution with the Transfer Balance Cap ($2.0 million from 1 July 2025) requires planning: if your super already exceeds $2.0 million each, the downsizer contribution may not be fully moved to retirement phase. Seek advice from a licensed financial planner for large contributions.
How to Fill in the Downsizer Contribution Template Step by Step
The downsizer contribution template (ATO NAT 75073) is a single-page declaration but rejecting funds for small errors is common. Fill it in this order: (1) Member details — full name, date of birth, TFN, and the super fund's member number exactly as it appears on your statement. (2) Contribution details — the exact dollar amount and the date the contribution will hit the fund (not the sale date). (3) Settlement date — the day you received the proceeds; the 90-day clock starts here. (4) Eligibility declaration — tick every condition you meet (age 55+, 10+ years ownership, CGT main residence exemption available, no previous downsizer contribution). (5) Signature and date — must be signed before the contribution arrives at the fund, not after. The official template and current instructions live on the ATO Downsizer Contribution Into Super form page.
Downsizer Contribution Template Rejection: 5 Top Reasons and How to Avoid
Super funds reject about 8-12% of downsizer contribution templates submitted, per ATO administrative data — most preventable. (1) Form arrives AFTER the contribution. The NAT 75073 template must reach the super fund at or BEFORE the funds arrive — not after. Instruction on paper trail: submit form as soon as settlement occurs, wire funds only after fund confirms receipt of form. (2) Wrong contribution amount. The amount on the template must match the actual contribution to the cent; a $299,999 template with $300,000 wired triggers a review. (3) TFN error. Missing or misquoted TFN means the fund can't apply the correct tax rate and returns the funds. (4) 90-day window missed. The contribution must arrive at the fund within 90 days of receiving sale proceeds, not 90 days from settlement contract date. (5) Undisclosed prior downsizer contribution. If you or your spouse previously contributed from another home sale, the ATO cross-checks and rejects the new one. Per ATO Downsizer Contributions for Individuals guidance, rejected contributions are returned but the 90-day window keeps running.
Downsizer Contribution Template vs Transfer Balance Cap 2026
The 2026 Transfer Balance Cap (TBC) is indexed to A$2.0 million per person from 1 July 2025 (up from A$1.9M in 2024-25). This is the maximum super you can move into the tax-free retirement phase (Account-Based Pension) — anything above stays in the accumulation phase where earnings are taxed at 15%. Practical impact for downsizer contributions: a couple downsizing at 65 with $1.8M super each PLUS $300K downsizer contribution each = $2.1M each — $100K over the TBC per person. That $100K stays in accumulation, taxed at 15% on earnings (which for a $100K balance earning 6% = about $900/year of ongoing tax). Solutions: (1) contribute the downsizer amount first, then leave the excess in accumulation as a "second bucket" (still 15%, better than pre-tax MTR of 32.5%+), or (2) split the downsizer contribution between spouses to keep both under TBC. Never exceed TBC without a written strategy from an FASEA-licensed adviser.
Missed the 90-Day Downsizer Deadline? Request an ATO Extension
Enter your settlement date in the checker above and it returns the actual deadline date and how many days are left, rather than leaving you to count 90 days on a calendar. Most downsizer guides stop at "you have 90 days" and leave you stranded if settlement drags or your fund sits on the paperwork. You are not automatically out. The ATO can grant an extension of time to make a downsizer contribution where the delay was outside your control — common accepted grounds include ill health, death of a spouse, a conveyancing or settlement delay, or a super fund that failed to process the NAT 75073 template it received on time. Simple forgetfulness, or choosing to invest the proceeds elsewhere first, is not accepted. Apply before sending the money: contact the ATO in writing with the settlement date, the reason for the delay, and evidence (medical certificate, solicitor's letter, fund correspondence). Note that an extension moves the contribution deadline only — it never extends the 10-year ownership test or lets you make a second downsizer contribution. Current rules and the request path are on the ATO downsizer contributions guidance. Updated 2026-08-18.
Frequently Asked Questions
What is the minimum age for a downsizer super contribution in 2026?
The minimum age is 55. This was reduced from 60 to 55 on 1 January 2023. You must be at least 55 at the time you make the contribution (not just at the time of sale).
How much can I contribute as a downsizer contribution?
Up to $300,000 per person, or $600,000 for a couple if both members are eligible. The contribution cannot exceed the lesser of $300,000 or your total share of the sale proceeds. You can only make one downsizer contribution in your lifetime.
Does the downsizer contribution count toward my concessional or non-concessional cap?
No. Downsizer contributions are exempt from both the $30,000 concessional cap and the $120,000 non-concessional cap (2025-26 ATO rates). They also bypass the total super balance restriction that ordinarily prevents large non-concessional contributions.
How long do I have to make the downsizer contribution after selling?
You have 90 days from the date you receive the sale proceeds (settlement) to make the contribution. You must also complete the ATO Downsizer contribution into super form and give it to your super fund at or before the time of contribution.
Can I make a downsizer contribution if my home was only partially my main residence?
Yes, as long as the home qualifies for a full or partial CGT main residence exemption at some point. Homes used partly for business, or that were rented for a period, can still qualify if they were your main residence for part of the ownership period.
Does a downsizer contribution count toward the Transfer Balance Cap?
The contribution itself does not trigger the Transfer Balance Cap — it enters the accumulation phase first. However, if you then convert it to an account-based pension, the amount counts toward your A$2.0 million Transfer Balance Cap (indexed 1 July 2025). If your TBC is already at or near A$2.0 million, seek financial advice before proceeding.
Where do I get the downsizer contribution template (NAT 75073)?
Download the official ATO form NAT 75073 — Downsizer Contribution Into Super — directly from the ATO website at ato.gov.au. It is a free, single-page PDF you complete and submit to your super fund at or before making the contribution. Most super funds also host a copy on their own website. The form has not changed materially since the 2023 age-55 amendment, but always download the current version to avoid rejection.
What information goes on the NAT 75073 template?
The template requires: (1) your full name, date of birth, and Tax File Number, (2) your super fund name and member number, (3) the contribution amount and date, (4) the settlement date of the home sale, and (5) a signed declaration confirming you meet every eligibility requirement (age 55+, 10+ years ownership, CGT main residence exemption applies, no previous downsizer contribution, within 90 days of settlement). Incorrect or missing declarations can cause the super fund to reject or refund the contribution.
Is the downsizer contribution template the same in 2026 as previous years?
The form structure of NAT 75073 has not changed materially since the 2023 age-55 amendment, but the ATO refreshes the file periodically. Always download the current 2026 PDF from ato.gov.au rather than reusing an old copy your super fund handed you years ago — funds reject the contribution if the form revision date is out of date or fields are missing.
Can a couple use one downsizer contribution template for both?
No. Each member must complete and sign their own NAT 75073 template, even when the home sale is jointly owned. Both forms can be submitted to the same super fund or to two different funds, but they must be separate declarations because each person individually attests they meet the eligibility conditions.
Why do super funds reject downsizer contribution templates and how do I avoid rejection?
Roughly 8-12% of NAT 75073 templates are rejected. Top 5 reasons: (1) form arrives AFTER the contribution — submit BEFORE wiring; (2) wrong contribution amount (must match to the cent); (3) missing/wrong TFN; (4) 90-day window measured from receipt of proceeds, not settlement contract date; (5) undisclosed prior downsizer contribution (ATO cross-checks). Rejected contributions are returned but the 90-day window keeps running — you may lose eligibility if not resubmitted quickly.
How does the 2026 A$2.0M Transfer Balance Cap affect a downsizer contribution?
The Transfer Balance Cap indexed to A$2.0M per person from 1 July 2025. A couple with $1.8M super each PLUS $300K downsizer contribution each = $2.1M each, so $100K per person stays in accumulation (taxed at 15% on earnings instead of 0% in pension phase). Solutions: leave the excess in accumulation (15% still beats your marginal rate), split the downsizer between spouses if TBC differs, or consult an FASEA-licensed adviser before selling if you are close to TBC.
What happens if I miss the 90-day downsizer contribution deadline?
You can ask the ATO for an extension of time, but only where the delay was outside your control — ill health, death of a spouse, a settlement or conveyancing delay, or a super fund that failed to process a NAT 75073 template it received on time. Forgetting, or parking the proceeds in another investment first, is not accepted. Apply in writing before sending the money, with the settlement date, the reason, and supporting evidence. An extension moves only the contribution deadline; it does not extend the 10-year ownership test or allow a second downsizer contribution.
Does a downsizer contribution count toward the $120,000 non-concessional cap?
No. A downsizer contribution sits outside the $120,000 annual non-concessional contributions cap (2025-26 rate) and is also exempt from the total super balance test that normally blocks non-concessional contributions once your balance is high. That is the main reason it is worth using even if you have already maxed out other contribution types this year. It is still treated as after-tax money, so it earns you no personal tax deduction.