Key superannuation rates and thresholds

Untaxed plan cap amount

The untaxed plan cap amount limits the concessional tax treatment of benefits that have not been subject to contributions tax in a super fund. The untaxed plan cap amount applies to each super plan from which a person receives super lump sum member benefits.

Income year	Amount of cap
2013-14	$1,315,000
2012-13	$1,255,000
2011-12	$1,205,000
2010-11	$1,155,000
2009-10	$1.1 million
2008-09	$1.045 million
2007-08	$1 million

In accordance with section 960-285 of the ITAA 1997, the untaxed plan cap amount is indexed in line with AWOTE, in increments of $5,000 (rounded down). The new indexed amount is generally available each February.

Sections within Payments from super

• Low rate cap amount
• Untaxed plan cap amount
• Minimum annual payments for super income streams
• Preservation age
• Super lump sum tax table
• Super income stream tax tables
• Annuities and life expectancy factors