Superannuation rates and thresholds for 2018–2019

We summarise some of the key superannuation rates and thresholds for the upcoming financial year:
Contributions
Concessional contributions cap: $25,000
Non-concessional contributions cap: $100,000*
CGT cap amount: $1,480,000
Super guarantee percentage: 9.5%
Maximum contribution base (per quarter): $54,030

* 300,000 for a “bring forward” arrangement

Government co-contributions
Lower income threshold: $37,697
Higher income threshold : $52,697

Superannuation payments
Lump sum low rate cap: $205,000
Untaxed plan cap: $1,480,000

ETP cap amount: $205,000
Genuine redundancy and early retirement payments – tax-free amounts:
• base amount: $10,399
• service amount: $5,200

Pension cap
General transfer balance cap: $1,600,000
Defined benefit income cap: $100,000
“Total superannuation balance” threshold: $1,600,000

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