• Untaxed plan cap amount

    The untaxed plan cap amount:

    • limits the concessional tax treatment of benefits that have not been subject to contributions tax in a super fund
    • applies to each super plan from which a person receives super lump sum member benefits
    • is used to calculate the excess untaxed roll-over amount.
    Table 9: Untaxed plan 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

    In accordance with section 960-285 of the ITAA 1997, the untaxed plan cap amount is indexed in line with AWOTE, in increments of $5,000 (rounded down). The new indexed amount is generally available each February.

    Last modified: 20 Jun 2016QC 18123