• 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.

    Table 6: CGT cap amount

    Income year

    Amount of cap

    2016–17

    $1,415,000

    2015–16

    $1,395,000

    2014–15

    $1,355,000

    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

    The CGT cap amount is indexed in line with Average Weekly Ordinary Time Earnings (AWOTE), in increments of $5,000 (rounded down). The new indexed amount is generally available each February.

    See also:

    Last modified: 07 Sep 2016QC 18123