These are the key rates and thresholds that apply in relation to contributions and benefits, employment termination payments, superannuation guarantee and co-contributions.
Contributions caps
- Concessional contributions cap
- Non-concessional contributions cap
- CGT cap amount
- Low rate cap amount
- Untaxed plan cap amount
- Minimum annual payments for super income streams
- Preservation age
- Super lump sum tax table
Annuities
- Employment termination payments
ETP cap amount
- ETP cap amount for life benefit termination payments
- ETP cap amount for death benefit termination payments
- Transitional ETP cap amounts up to 30 June 2012
- Tax-free part of genuine redundancy payments and early retirement scheme payments
- ETP tax table
Superannuation guarantee
- Super co-contribution
- Contributions made in the 2009-10 to 2011-12 years
- Other super rates and thresholds
Deduction limits based on the age of the employee or individual
- Allocated pension payments minimum and maximum limits
- Low rate threshold – post-June 1983 components of ETPs
- Tax-free part of bona fide redundancy payments and approved early retirement scheme payments limits
- Reasonable benefit limits
- Superannuation contributions surcharge
Average weekly ordinary time earnings (AWOTE)
