We summarise some of the key superannuation rates and thresholds for the upcoming financial year:


Concessional contributions cap


Non-concessional contributions cap


CGT cap amount


Super guarantee percentage


Maximum contribution base (per quarter)


* 300,000 for a “bring forward” arrangement

Government co-contributions

Lower income threshold


Higher income threshold


Superannuation payments

Lump sum low rate cap


Untaxed plan cap


ETP cap amount


Genuine redundancy and early retirement payments – tax-free amounts:

  • base amount


  • service amount


Pension cap

General transfer balance cap


Defined benefit income cap


“Total superannuation balance” threshold