Key superannuation rates and thresholds

CGT cap amount

Under the CGT cap, you can during your lifetime exclude non-concessional super contributions from the non-concessional contributions cap up to the CGT cap amount. The CGT cap applies to all excluded CGT contributions, whether they were made between 10 May 2006 and 30 June 2007 or after 30 June 2007.

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 CGT 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 Contributions caps

• Concessional contributions cap
• Non-concessional contributions cap
• CGT cap amount