Superannuation rates and thresholds



Original Published Date: 

30/09/2013 - 09:45am


  • Current

Tax Category: 

  • Payroll
  • Business accounting
  • Superannuation

Resource Type: 

  • Statement of formula / rates and thresholds


All of the key superannuation rates and thresholds have been indexed for the 2015-16 income year. 

Note that both the concessional contributions cap and the non-concessional contributions cap have been indexed but (due to the rounding rules) remain the same amounts for another year.  The CGT cap amount, the low rate cap amount, the untaxed plan cap amount and the ETP cap amounts have all increased.

Note also that the superannuation guarantee maximum contributions base and the genuine redundancy and early retirement payment amounts have been indexed, as well as the co-contribution lower threshold (resulting in an increase to the co-contribution higher threshold).


Reason for Amendment: 

02/03/2015 - Updated rates for 2015-16

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