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  • Key super rates and thresholds

    Rates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.

    Contributions caps
    Contributing more than the caps to your super may mean having to pay extra tax.

    Division 293 tax
    Division 293 tax may reduce the tax concession on super contributions for individuals.

    Payments from super
    There are several requirements to be aware of for payments made from super.

    Low rate cap amount
    There is a limit on the amount of taxable components of a super lump sum that can receive a lower rate of tax.

    Super income stream tax tables
    A summary of the taxation of a super income stream paid with an element taxed and untaxed in the fund.

    Employment termination payments
    Find out what an employment termination payment (ETP) is and what the cap amounts are.

    Super guarantee
    Find out about the rates and how to avoid the super guarantee charge (SGC).

    Government contributions
    You may be eligible for the government's super co-contribution.

    Transfer balance cap
    Find out about the limit on the total amount of superannuation that can be transferred into the retirement phase.

    Other super rates and thresholds
    Find out about what other super rates and thresholds you need to be aware of.

    Last modified: 21 Sep 2022QC 18123