Key superannuation rates and thresholds

Average weekly ordinary time earnings (AWOTE)

The AWOTE figure for the relevant quarter is used to index some of these thresholds.

The index number used for a quarter is the original (not the trend or seasonally adjusted) estimate of full-time adult AWOTE for the middle month of the quarter, as first published by the Australian Statistician (see ABS catalogue number 6302.0).

First published AWOTE figures are used for the indexation of thresholds. The ABS has recently revised their historical AWOTE figures from August 1996 to May 2008 to exclude all salary sacrificed amounts. However, this has no impact on super thresholds. For more information on the revised AWOTE figures, refer to www.abs.gov.au

Year	March quarter	June quarter	September quarter	December quarter
2012	1348.10	1349.20	n/a	1396.00
2011	1291.30	1304.70	1324.90	1330.10
2010	1243.90	1250.10	1258.80	1275.20
2009	1183.40	1195.60	1204.20	1226.80
2008	1124.80	1131.10	1151.40	1165.30
2007	1073.80	1090.00	1105.10	1108.50
2006	1037.50	1041.60	1053.00	1058.60
2005	992.90	1006.70	1023.20	1025.70
2004	947.80	949.50	962.90	976.40
2003	900.40	921.00	929.60	938.40
2002	860.50	866.80	879.40	889.60
2001	810.60	824.10	838.50	848.70
2000	774.80	784.20	796.10	800.40
1999	743.80	747.30	753.00	764.20
1998	721.30	725.20	735.40	742.70
1997	696.10	697.60	704.30	710.90
1996	665.80	671.20	674.60	685.50
1995	639.90	647.20	653.10	661.00
1994	612.30	616.90	620.00	629.90
1993	595.50	598.00	600.80	603.50
1992	588.80	587.30	585.70	586.90
1991	564.30	560.20	567.50	580.10
1990	524.80	534.50	541.70	554.40
1989	493.40	501.40	509.70	516.80
1988	458.80	465.60	470.10	484.50
1987	429.60	435.60	446.00	450.00
1986	404.90	408.30	419.80	428.40
1985	378.00	383.10	388.80	397.10
1984	353.60	364.90	369.40	375.20
1983	335.20	336.50	339.80	351.70
1982	293.50	306.00	317.70	331.50
1981	270.70	295.10	304.00	285.20
1980	245.70	256.70	268.10	289.10
1979	222.70	232.80	238.30	248.00
1978	205.20	215.50	218.90	229.10
1977	182.90	198.70	203.90	213.60
1976	165.30	180.70	184.70	195.50
1975	143.80	156.40	157.10	172.40
1974	105.60	119.90	129.00	143.90
1973	90.80	100.80	103.10	112.20
1972	83.40	90.60	90.50	97.30
1971	76.40	83.70	84.30	89.90

ABS data used with permission from the Australian Bureau of Statistics.

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)