Key super rates and thresholds
Rates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.
Last updated 27 August 2025
Contributing more than the caps to your super may mean having to pay extra tax.
Division 293 tax may reduce the tax concession on super contributions for individuals.
What you need to be aware of when receiving payments from your super.
A summary of the taxation of a super income stream paid with an element taxed and untaxed in the fund.
Find out what an employment termination payment (ETP) is and what the cap amounts are.
Find out about the rates and the maximum contribution base.
You may be eligible for the government's super co-contribution.
Find out about the limit on the total amount of superannuation that can be transferred into the retirement phase.
Division 296 reduces tax concessions for people with total super balances exceeding the large super balance threshold.
Find out about what other super rates and thresholds you need to be aware of.
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