Key superannuation rates and thresholds

Low rate threshold - post-June 1983 components of ETPs

Up to 30 June 2007, if your benefits include eligible termination payments (ETPs) and you were 55 years old or over when you received the ETP, then the cash amount of the post-June 1983 component is taxed at lower rates until you reach your low rate threshold (LRT).

This table contains the LRT limits. The LRT is a lifetime limit, indexed each financial year.

Income year	Threshold
2006-07	$135,590
2005-06	$129,751
2004-05	$123,808
2003-04	$117,576
2002-03	$112,405
2001-02	$105,843
2000-01	$101,188
1999-2000	$97,109
1998-99	$94,189
1997-98	$90,916
1996-97	$86,917
1995-96	$83,574
1994-95	$79,975
1993-94	$77,796
1992-93	$76,949
1991-92	$73,776
1990-91	$68,628
1989-90	$64,500
1988-89	$60,000
1987-88	$55,000

Sections within Other super rates and thresholds

• Deduction limits based on the age of the employee or individual
• Allocated pension payments minimum and maximum limits
• Pension valuation factors
• 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
• 10-year Treasury bond rate
• Average weekly ordinary time earnings (AWOTE)