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Key super rates and thresholds

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

Last updated 19 March 2024

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.

There are several requirements to be aware of for payments made from 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 how to avoid the super guarantee charge (SGC).

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.

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