Key superannuation rates and thresholds

10-year Treasury bond rate

The 10-year Treasury bond rate is used by unfunded defined benefits providers to calculate and debit interest to their members' surcharge debt accounts where applicable. It is also used by the ATO, where applicable, to calculate and debit interest to the surcharge debt accounts of members of constitutionally protected funds.

As at	10-year Treasury bond rate
30 June 2012	3.04%
30 June 2011	5.21%
30 June 2010	5.10%
30 June 2009	5.52%
30 June 2008	6.45%
30 June 2007	6.26%
30 June 2006	5.79%
30 June 2005	5.11%
30 June 2004	5.87%
30 June 2003	5.01%
30 June 2002	5.99%
30 June 2001	6.04%
30 June 2000	6.16%
30 June 1999	6.27%
30 June 1998	5.58%
30 June 1997	7.05%

The rate is determined as follows:

• if any Treasury bonds with a 10-year term are issued on 30 June, the rate is the annual yield on those bonds
• if no Treasury bonds with a 10-year term are issued on 30 June, the rate is the annual yield as published for that day on the Reserve Bank of Australia website as Treasury bonds - Yields - 10-year term.

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)