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  • 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 10: Untaxed plan cap amount

    Income year

    Amount of cap

    2023–24

    $1,705,000

    2022–23

    $1,650,000

    2021–22

    $1,615,000

    2020–21

    $1,565,000

    2019–20

    $1,515,000

    2018–19

    $1,480,000

    2017–18

    $1,445,000

    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

    $1,100,000

    2008–09

    $1,045,000

    2007–08

    $1,000,000

    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: 05 Apr 2023QC 18123