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 $200,000
18 December 2017
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