The ATO has published the key superannuation rates and thresholds for the 2018/19 income year.
| 2017/18 | 2018-19 | |
| Non-Concessional Contributions Cap | $100,000 (although transitional arrangements may apply) | $100,000 (although transitional arrangements may apply) |
| Concessional Contribution Cap | $25,000 | $25,000 |
| Division 293 Tax Threshold (Taxable incomes, inclusive of low tax superannuation contributions, net rental property losses, reportable fringe benefits etc above this cap, will pay an additional 15%) | $250,000 | $250,000 |
| Maximum Superannuation Contribution Base (for superannuation guarantee purposes) | $52,760 per quarter | $54,030 per quarter |
| Super Co-Contribution Entitlement | Up to $500 in Co-Contribution if you contribute $1,000.
(phasing out for incomes between $36,813 and $51,813) |
Up to $500 in Co-Contribution if you contribute $1,000.
(phasing out for incomes between $37,697 and $52,697) |
