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  


  • 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)

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