Key superannuation rates and thresholds

Reasonable benefit limits

Up to 30 June 2007, this table can be used to determine the concessional tax rates limits of a reasonable benefit limit (RBL) for a particular financial year. The table includes both the pension and lump sum RBL.

Income year	Lump sum	Pension
2006-07	$678,149	$1,356,291
2005-06	$648,946	$1,297,886
2004-05	$619,223	$1,238,440
2003-04	$588,056	$1,176,106
2002-03	$562,195	$1,124,384
2001-02	$529,373	$1,058,742
2000-01	$506,092	$1,012,181
1999-2000	$485,692	$971,382
1998-99	$471,088	$942,175
1997-98	$454,718	$909,435
1996-97	$434,720	$869,440
1995-96	$418,000	$836,000
1994-95	$400,000	$800,000

Transitional reasonable benefit limits indexation factors

The information in the table below gives transitional RBL indexation factors and can be used to index a previous financial year's reasonable benefit limits to the current year in line with inflation.

Income year	Indexation factor
2006-07	1.045
2005-06	1.048
2004-05	1.053
2003-04	1.046
2002-03	1.062
2001-02	1.046
2000-01	1.042
1999-2000	1.031
1998-99	1.036
1997-98	1.046
1996-97	1.040
1995-96	1.045

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)