The ATO has released the key superannuation rates and thresholds that apply to contributions and benefits, employment termination payments (ETP), super guarantee and co-contributions.
For the 2017-18 income year, the:
- concessional contribution cap is $25,000
- non-concessional contribution cap is $100,000 (conditions apply)
- CGT cap amount is $1,445,000
- Div 293 tax threshold amount is $250,000
- low rate cap amount is $200,000
- ETP cap for life benefit termination payments is $200,000
- ETP cap for death benefit termination payments is $200,00.
The full list of rates and thresholds can be found on the ATO website