Super Thresholds for the 2011/12 Financial Year

1 March 2011

The ATO has released the superannuation thresholds which will apply for the 2011/12 financial year.  In short there is no joy.  The main contribution caps are unchanged.  It is sobering to reflect that the concessional and ordinary non-concessional contribution caps have not increased since 2007/08.

The transitional concessional contribution cap for members aged 50 or more during 2010/11 is not subject to indexation.

From 1 July 2012 a less generous contribution cap will apply for super investors who have attained or will attain their half century.  (This is discussed in more detail later in SUPERCentral News.)


Contribution Caps

  • $25,000 - concessional contributions (no change from previous year)
  • $50,000 - non-concessional contributions (no change from previous year)
  • $50,000 - transitional concessional contributions (no change from previous year)
  • $1,205,000 - CGT non-concessional contributions (increased by $50,000 due to indexation)
  • $150,000 - ordinary non-concessional contributions (no change from previous year)
  • $450,000 -  three year bring forward of ordinary non-concessional contributions (no change from previous year)


Co-contribution Thresholds

These thresholds are not indexed for 2011/12 and so remain at $31,920 pa and $61,920 pa.

The lower threshold is the level at which the tapering of the co-contribution commences.   The upper threshold is the level at which the tapering reduces the co-contribution to nil.

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