CONTRIBUTIONS CAPS: The CGT cap amount for non-concessional contributions is $1.65m for 2022-23 (up from $1.615m). The concessional contributions cap is unchanged at $27,500 for 2022-23. The non-concessional cap is also unchanged at $110,000 (or $330,000 under the bring-forward rule over 3 years).
SUPER GUARANTEE: the “maximum contribution base” is $60,220 per quarter for 2022-23.
CO-CONTRIBUTIONS: “lower income threshold” is $42,016 for 2022-23; “higher income threshold” is $57,016.
SUPER BENEFITS: The following indexed thresholds apply for 2022-23:
PENSION CAPS: The “general transfer balance cap”, which is indexed to CPI, is unchanged at $1.7m for 2022-23. The “total superannuation balance” threshold for making non-concessional contributions is also unchanged at $1.7m.