{ "api_version": "2.0", "url": "https://retirementwealth.com.au/api/v2/figures.json", "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_list", "docs": "https://retirementwealth.com.au/data/", "publisher": "retirementwealth.com.au", "scope": "Retirement Wealth provides selected factual information about Australian retirement rules and rates. It does not provide personal or general financial product advice or recommend financial products. Summaries may not cover every condition or exception. Check the linked official sources and obtain advice appropriate to your circumstances before making financial decisions.", "data_release": 13, "data_hash": "sha256:5cd8d3ea139b316bb66e85a870ba35217f7677f996766ffa90cfa1d0f06e1274", "data_updated": "2026-10-13T09:58:55Z", "name": "Key Australian retirement rules and rates", "last_verified": "2026-10-13", "oldest_verified": "2026-10-11", "count": 133, "figures": [ { "id": "sg_rate", "former_ids": [], "label": "Superannuation Guarantee rate", "category": "super", "category_label": "Super basics", "concept": "super.guarantee.rate", "kind": "rate", "dimensions": {}, "value": 12, "display_value": "12%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.12, "effective_from": "2025-07-01", "effective_from_basis": "value", "validity": { "from": "2025-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Super guarantee", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The ATO lists the same rate for later periods.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [ "sg_max_contribution_base" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Superannuation Guarantee rate: 12%, applies from 1 July 2025. Official source: ATO, Super guarantee (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/sg-rate/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/sg_rate.json", "page": "https://retirementwealth.com.au/rules/super/sg-rate/", "current_value": "https://retirementwealth.com.au/api/v2/figures/sg_rate/2025-07-01.json" } }, { "id": "preservation_age", "former_ids": [], "label": "Preservation age", "category": "super", "category_label": "Super basics", "concept": "super.preservation_age", "kind": "age", "dimensions": {}, "value": 60, "display_value": "60 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2024-07-01", "effective_from_basis": "value", "validity": { "from": "2024-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "date_of_birth", "text": "The ATO sets preservation age by date of birth: 60 for anyone born on or after 1 July 1964, and lower ages for earlier birth dates." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The ATO sets preservation age by date of birth: 60 for anyone born on or after 1 July 1964, and lower ages for earlier birth dates. The effective date is worked out from that table (the first day a person born on 1 July 1964 turns 60); the ATO page does not state it.", "conditions": [], "exceptions": [], "caveats": [ { "type": "derived_effective_date", "text": "The effective date is worked out from that table (the first day a person born on 1 July 1964 turns 60); the ATO page does not state it." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Preservation age: 60 years, applies from 1 July 2024. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/preservation-age/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/preservation_age.json", "page": "https://retirementwealth.com.au/rules/super/preservation-age/", "current_value": "https://retirementwealth.com.au/api/v2/figures/preservation_age/2024-07-01.json" } }, { "id": "age_pension_age", "former_ids": [], "label": "Age Pension age", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.age", "kind": "age", "dimensions": {}, "value": 67, "display_value": "67 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "date_of_birth", "text": "Applies to people born on or after 1 January 1957 (Social Security Act 1991, s 23(5A))." }, "resets": "legislated", "review_dates": [], "source": { "title": "Who can get Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/who-can-get-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Applies to people born on or after 1 January 1957 (Social Security Act 1991, s 23(5A)). The effective date comes from the Department of Social Services pension reform timeline, which shows pension age reaching 67 on 1 July 2023.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 23(5A)", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Age Pension age: 67 years, applies from 1 July 2023. Official source: Services Australia, Who can get Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/age-pension-age/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/age_pension_age.json", "page": "https://retirementwealth.com.au/rules/age-pension/age-pension-age/", "current_value": "https://retirementwealth.com.au/api/v2/figures/age_pension_age/2023-07-01.json" } }, { "id": "concessional_cap", "former_ids": [], "label": "Concessional contributions cap", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.concessional_cap", "kind": "cap", "dimensions": {}, "value": 32500, "display_value": "$32,500 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Contributions caps", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Indexed in line with average weekly ordinary time earnings (AWOTE).", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [ "non_concessional_cap", "sg_max_contribution_base" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Concessional contributions cap: $32,500 a year, applies from 1 July 2026. Official source: ATO, Contributions caps (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/concessional-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/concessional_cap.json", "page": "https://retirementwealth.com.au/rules/super-caps/concessional-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/concessional_cap/2026-07-01.json" } }, { "id": "non_concessional_cap", "former_ids": [], "label": "Non-concessional contributions cap", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.non_concessional_cap", "kind": "cap", "dimensions": {}, "value": 130000, "display_value": "$130,000 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Contributions caps", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Set as a multiple of the concessional contributions cap. The cap is nil where total super balance at the end of the previous financial year is at or above the general transfer balance cap.", "conditions": [ { "text": "The cap is nil where total super balance at the end of the previous financial year is at or above the general transfer balance cap." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "*": [ 4, { "var": "concessional_cap" } ] }, "inputs": { "concessional_cap": "concessional_cap" }, "basis": "observed", "valid_from": "2017-07-01", "description": "Four times the concessional contributions cap." }, "related": { "same_concept": [], "inputs": [ "concessional_cap" ], "used_by": [ "ncc_bring_forward_max", "bring_forward_balance_limit_3_years", "bring_forward_balance_limit_2_years", "ncc_bring_forward_2_years" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Non-concessional contributions cap: $130,000 a year, applies from 1 July 2026. Official source: ATO, Contributions caps (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/non-concessional-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/non_concessional_cap.json", "page": "https://retirementwealth.com.au/rules/super-caps/non-concessional-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/non_concessional_cap/2026-07-01.json" } }, { "id": "ncc_bring_forward_max", "former_ids": [], "label": "Maximum non-concessional contribution under bring-forward", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.bring_forward.max_amount", "kind": "cap", "dimensions": { "bring_forward_period_years": 3 }, "value": 390000, "display_value": "$390,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Non-concessional contributions cap", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Three times the annual non-concessional contributions cap, over three years. The amount available depends on total super balance on 30 June of the previous financial year, and eligibility also depends on age. The ATO page lists the balance thresholds.", "conditions": [ { "text": "The amount available depends on total super balance on 30 June of the previous financial year, and eligibility also depends on age." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "*": [ 3, { "var": "non_concessional_cap" } ] }, "inputs": { "non_concessional_cap": "non_concessional_cap" }, "basis": "stated", "description": "Three times the non-concessional contributions cap." }, "related": { "same_concept": [ "ncc_bring_forward_2_years" ], "inputs": [ "non_concessional_cap" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Maximum non-concessional contribution under bring-forward: $390,000, applies from 1 July 2026. Official source: ATO, Non-concessional contributions cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/ncc-bring-forward-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/ncc_bring_forward_max.json", "page": "https://retirementwealth.com.au/rules/super-caps/ncc-bring-forward-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/ncc_bring_forward_max/2026-07-01.json" } }, { "id": "transfer_balance_cap_general", "former_ids": [], "label": "General transfer balance cap", "category": "super_caps", "category_label": "Super caps", "concept": "super.transfer_balance_cap.general", "kind": "cap", "dimensions": {}, "value": 2100000, "display_value": "$2,100,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Transfer balance cap", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/transfer-balance-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A limit on the total amount of super that can be transferred into the retirement phase.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [ "bring_forward_balance_limit_3_years", "bring_forward_balance_limit_2_years", "defined_benefit_income_cap" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "General transfer balance cap: $2,100,000, applies from 1 July 2026. Official source: ATO, Transfer balance cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/transfer-balance-cap-general/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/transfer_balance_cap_general.json", "page": "https://retirementwealth.com.au/rules/super-caps/transfer-balance-cap-general/", "current_value": "https://retirementwealth.com.au/api/v2/figures/transfer_balance_cap_general/2026-07-01.json" } }, { "id": "div296_threshold_lower", "former_ids": [], "label": "Division 296 lower threshold (total super balance)", "category": "div296", "category_label": "Division 296 tax", "concept": "super.division_296.threshold", "kind": "threshold", "dimensions": { "balance_threshold": "large" }, "value": 3000000, "display_value": "$3,000,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Division 296 tax thresholds and interest", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-296-tax-thresholds-and-interest", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The large super balance threshold for 2026-27. Also read in section 296-30 as set out in the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026. Indexed to CPI in $150,000 increments from 2027-28.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "section 296-30", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "div296_threshold_upper" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 296 lower threshold (total super balance): $3,000,000, applies from 1 July 2026. Official source: ATO, Division 296 tax thresholds and interest (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div296/div296-threshold-lower/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div296_threshold_lower.json", "page": "https://retirementwealth.com.au/rules/div296/div296-threshold-lower/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div296_threshold_lower/2026-07-01.json" } }, { "id": "div296_rate_lower", "former_ids": [], "label": "Division 296 additional tax rate above lower threshold", "category": "div296", "category_label": "Division 296 tax", "concept": "super.division_296.rate", "kind": "rate", "dimensions": { "balance_threshold": "large" }, "value": 15, "display_value": "15%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.15, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Division 296 tax thresholds and interest", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-296-tax-thresholds-and-interest", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Applies to the proportion of taxable super earnings that relates to the total super balance above the large super balance threshold.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "div296_rate_upper" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 296 additional tax rate above lower threshold: 15%, applies from 1 July 2026. Official source: ATO, Division 296 tax thresholds and interest (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div296/div296-rate-lower/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div296_rate_lower.json", "page": "https://retirementwealth.com.au/rules/div296/div296-rate-lower/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div296_rate_lower/2026-07-01.json" } }, { "id": "div296_threshold_upper", "former_ids": [], "label": "Division 296 upper threshold (total super balance)", "category": "div296", "category_label": "Division 296 tax", "concept": "super.division_296.threshold", "kind": "threshold", "dimensions": { "balance_threshold": "very_large" }, "value": 10000000, "display_value": "$10,000,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Division 296 tax thresholds and interest", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-296-tax-thresholds-and-interest", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The very large super balance threshold for 2026-27. Also read in section 296-35 as set out in the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026. Indexed to CPI in $500,000 increments from 2027-28.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "section 296-35", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "div296_threshold_lower" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 296 upper threshold (total super balance): $10,000,000, applies from 1 July 2026. Official source: ATO, Division 296 tax thresholds and interest (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div296/div296-threshold-upper/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div296_threshold_upper.json", "page": "https://retirementwealth.com.au/rules/div296/div296-threshold-upper/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div296_threshold_upper/2026-07-01.json" } }, { "id": "div296_rate_upper", "former_ids": [], "label": "Division 296 further tax rate above upper threshold", "category": "div296", "category_label": "Division 296 tax", "concept": "super.division_296.rate", "kind": "rate", "dimensions": { "balance_threshold": "very_large" }, "value": 10, "display_value": "10%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.1, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Division 296 tax thresholds and interest", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-296-tax-thresholds-and-interest", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "An additional rate, on top of the 15%, on the proportion of taxable super earnings that relates to the total super balance above the very large super balance threshold.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "div296_rate_lower" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 296 further tax rate above upper threshold: 10%, applies from 1 July 2026. Official source: ATO, Division 296 tax thresholds and interest (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div296/div296-rate-upper/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div296_rate_upper.json", "page": "https://retirementwealth.com.au/rules/div296/div296-rate-upper/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div296_rate_upper/2026-07-01.json" } }, { "id": "payday_super_due_days", "former_ids": [], "label": "Payday super: business days for contributions to reach the super fund after payday", "category": "super", "category_label": "Super basics", "concept": "super.guarantee.payday_due_period", "kind": "duration", "dimensions": {}, "value": 7, "display_value": "7 business days", "unit": { "code": "business_days", "plain": "Business days", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "About Payday Super", "publisher": "ATO", "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/about-payday-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The ATO says contributions must be received by the employee's super fund within 7 business days after payday. There are some exceptions to the deadline, such as for new employees.", "conditions": [], "exceptions": [ { "text": "There are some exceptions to the deadline, such as for new employees.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Payday super: business days for contributions to reach the super fund after payday: 7 business days, applies from 1 July 2026. Official source: ATO, About Payday Super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/payday-super-due-days/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/payday_super_due_days.json", "page": "https://retirementwealth.com.au/rules/super/payday-super-due-days/", "current_value": "https://retirementwealth.com.au/api/v2/figures/payday_super_due_days/2026-07-01.json" } }, { "id": "downsizer_min_age", "former_ids": [], "label": "Downsizer contribution minimum age", "category": "downsizer", "category_label": "Downsizer contributions", "concept": "super.downsizer.min_age", "kind": "age", "dimensions": {}, "value": 55, "display_value": "55 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2023-01-01", "effective_from_basis": "value", "validity": { "from": "2023-01-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "event_date", "text": "the eligibility age fell from 60 to 55 for contributions made on or after 1 January 2023" }, "resets": "legislated", "review_dates": [], "source": { "title": "Downsizer super contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/downsizer-super-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Age at the time the contribution is made. The effective date comes from ATO Guidance Note GN 2018/2: the eligibility age fell from 60 to 55 for contributions made on or after 1 January 2023.", "conditions": [ { "text": "Age at the time the contribution is made." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Downsizer contribution minimum age: 55 years, applies from 1 January 2023. Official source: ATO, Downsizer super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/downsizer/downsizer-min-age/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/downsizer_min_age.json", "page": "https://retirementwealth.com.au/rules/downsizer/downsizer-min-age/", "current_value": "https://retirementwealth.com.au/api/v2/figures/downsizer_min_age/2023-01-01.json" } }, { "id": "downsizer_max", "former_ids": [], "label": "Maximum downsizer contribution", "category": "downsizer", "category_label": "Downsizer contributions", "concept": "super.downsizer.max_contribution", "kind": "cap", "dimensions": {}, "value": 300000, "display_value": "$300,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2018-07-01", "effective_from_basis": "value", "validity": { "from": "2018-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Downsizer super contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/downsizer-super-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Per eligible person. Each eligible spouse can contribute up to $300,000, and total downsizer contributions cannot exceed the proceeds of the sale. The effective date comes from ATO Guidance Note GN 2018/2: contracts for the sale must be exchanged on or after 1 July 2018.", "conditions": [ { "text": "Per eligible person." }, { "text": "Each eligible spouse can contribute up to $300,000, and total downsizer contributions cannot exceed the proceeds of the sale." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Maximum downsizer contribution: $300,000, applies from 1 July 2018. Official source: ATO, Downsizer super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/downsizer/downsizer-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/downsizer_max.json", "page": "https://retirementwealth.com.au/rules/downsizer/downsizer-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/downsizer_max/2018-07-01.json" } }, { "id": "deeming_rate_lower", "former_ids": [], "label": "Deeming rate (lower)", "category": "deeming", "category_label": "Deeming", "concept": "deeming.rate", "kind": "rate", "dimensions": { "deeming_band": "lower" }, "value": 1.75, "display_value": "1.75%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.0175, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Deeming (Age Pension)", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/deeming?context=22526", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Applies to financial assets up to the deeming threshold. Services Australia announced this rate in a notice published on 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "deeming_rate_upper" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Deeming rate (lower): 1.75%, applies from 20 September 2026. Official source: Services Australia, Deeming (Age Pension) (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/deeming/deeming-rate-lower/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/deeming_rate_lower.json", "page": "https://retirementwealth.com.au/rules/deeming/deeming-rate-lower/", "current_value": "https://retirementwealth.com.au/api/v2/figures/deeming_rate_lower/2026-09-20.json" } }, { "id": "deeming_rate_upper", "former_ids": [], "label": "Deeming rate (upper)", "category": "deeming", "category_label": "Deeming", "concept": "deeming.rate", "kind": "rate", "dimensions": { "deeming_band": "upper" }, "value": 3.75, "display_value": "3.75%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.0375, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Deeming (Age Pension)", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/deeming?context=22526", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Applies to financial assets above the deeming threshold. Services Australia announced this rate in a notice published on 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "deeming_rate_lower" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Deeming rate (upper): 3.75%, applies from 20 September 2026. Official source: Services Australia, Deeming (Age Pension) (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/deeming/deeming-rate-upper/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/deeming_rate_upper.json", "page": "https://retirementwealth.com.au/rules/deeming/deeming-rate-upper/", "current_value": "https://retirementwealth.com.au/api/v2/figures/deeming_rate_upper/2026-09-20.json" } }, { "id": "deeming_threshold_single", "former_ids": [], "label": "Deeming threshold (single)", "category": "deeming", "category_label": "Deeming", "concept": "deeming.threshold", "kind": "threshold", "dimensions": { "household": "single" }, "value": 66800, "display_value": "$66,800", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Deeming (Age Pension)", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/deeming?context=22526", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Indexed on 1 July each year (Social Security Act 1991, s 1191). The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 1191", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "deeming_threshold_couple_combined" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Deeming threshold (single): $66,800, applies from 1 July 2026. Official source: Services Australia, Deeming (Age Pension) (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/deeming/deeming-threshold-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/deeming_threshold_single.json", "page": "https://retirementwealth.com.au/rules/deeming/deeming-threshold-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/deeming_threshold_single/2026-07-01.json" } }, { "id": "deeming_threshold_couple_combined", "former_ids": [ "deeming_threshold_couple" ], "label": "Deeming threshold (couple combined)", "category": "deeming", "category_label": "Deeming", "concept": "deeming.threshold", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined" }, "value": 110600, "display_value": "$110,600", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Deeming (Age Pension)", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/deeming?context=22526", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Combined financial assets of a couple where at least one partner gets a pension. Indexed on 1 July each year (Social Security Act 1991, s 1191). The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [ { "text": "Combined financial assets of a couple where at least one partner gets a pension." } ], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 1191", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "deeming_threshold_single" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Deeming threshold (couple combined): $110,600, applies from 1 July 2026. Official source: Services Australia, Deeming (Age Pension) (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/deeming/deeming-threshold-couple-combined/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/deeming_threshold_couple_combined.json", "page": "https://retirementwealth.com.au/rules/deeming/deeming-threshold-couple-combined/", "current_value": "https://retirementwealth.com.au/api/v2/figures/deeming_threshold_couple_combined/2026-07-01.json" } }, { "id": "age_pension_max_single", "former_ids": [], "label": "Age Pension maximum rate, single (incl. supplements)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.max_rate", "kind": "amount", "dimensions": { "household": "single" }, "value": 1237.7, "display_value": "$1,237.70 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "How much Age Pension you can get", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-much-age-pension-you-can-get", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Before tax. The total of the maximum basic rate, the maximum Pension Supplement and the Energy Supplement.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "+": [ { "var": "basic_rate" }, { "var": "pension_supplement" }, { "var": "energy_supplement" } ] }, "inputs": { "basic_rate": "age_pension_basic_rate_single", "pension_supplement": "pension_supplement_max_single", "energy_supplement": "energy_supplement_single" }, "basis": "stated", "description": "The maximum basic rate plus the maximum Pension Supplement plus the Energy Supplement." }, "related": { "same_concept": [ "age_pension_max_couple_combined" ], "inputs": [ "age_pension_basic_rate_single", "pension_supplement_max_single", "energy_supplement_single" ], "used_by": [ "assets_test_cutoff_single_homeowner", "assets_test_cutoff_single_non_homeowner", "income_test_cutoff_single" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Age Pension maximum rate, single (incl. supplements): $1,237.70 a fortnight, applies from 20 September 2026. Official source: Services Australia, How much Age Pension you can get (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/age-pension-max-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/age_pension_max_single.json", "page": "https://retirementwealth.com.au/rules/age-pension/age-pension-max-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/age_pension_max_single/2026-09-20.json" } }, { "id": "age_pension_max_couple_combined", "former_ids": [], "label": "Age Pension maximum rate, couple combined (incl. supplements)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.max_rate", "kind": "amount", "dimensions": { "household": "couple", "basis": "combined" }, "value": 1866, "display_value": "$1,866 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "How much Age Pension you can get", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-much-age-pension-you-can-get", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Before tax, for both partners combined. The total of the maximum basic rate, the maximum Pension Supplement and the Energy Supplement.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "*": [ 2, { "+": [ { "var": "basic_rate" }, { "var": "pension_supplement" }, { "var": "energy_supplement" } ] } ] }, "inputs": { "basic_rate": "age_pension_basic_rate_couple_each", "pension_supplement": "pension_supplement_max_couple_each", "energy_supplement": "energy_supplement_couple_each" }, "basis": "stated", "description": "Two times the amount for each partner: the maximum basic rate plus the maximum Pension Supplement plus the Energy Supplement." }, "related": { "same_concept": [ "age_pension_max_single" ], "inputs": [ "age_pension_basic_rate_couple_each", "pension_supplement_max_couple_each", "energy_supplement_couple_each" ], "used_by": [ "assets_test_cutoff_couple_combined_homeowner", "assets_test_cutoff_couple_combined_non_homeowner", "income_test_cutoff_couple_combined" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Age Pension maximum rate, couple combined (incl. supplements): $1,866 a fortnight, applies from 20 September 2026. Official source: Services Australia, How much Age Pension you can get (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/age-pension-max-couple-combined/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/age_pension_max_couple_combined.json", "page": "https://retirementwealth.com.au/rules/age-pension/age-pension-max-couple-combined/", "current_value": "https://retirementwealth.com.au/api/v2/figures/age_pension_max_couple_combined/2026-09-20.json" } }, { "id": "assets_test_full_pension_single_homeowner", "former_ids": [], "label": "Assets test: full pension threshold, single homeowner", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.full_pension_threshold", "kind": "threshold", "dimensions": { "household": "single", "homeowner": true }, "value": 333000, "display_value": "$333,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Indexed on 1 July each year (Social Security Act 1991, s 1191). The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 1191", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "assets_test_full_pension_single_non_homeowner", "assets_test_full_pension_couple_combined_homeowner", "assets_test_full_pension_couple_combined_non_homeowner" ], "inputs": [], "used_by": [ "assets_test_cutoff_single_homeowner" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: full pension threshold, single homeowner: $333,000, applies from 1 July 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-single-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_single_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-single-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_single_homeowner/2026-07-01.json" } }, { "id": "assets_test_cutoff_single_homeowner", "former_ids": [], "label": "Assets test: part pension cut-off, single homeowner", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.cut_off", "kind": "threshold", "dimensions": { "household": "single", "homeowner": true }, "value": 745750, "display_value": "$745,750", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Services Australia says these cut-off points are reviewed in March, July and September each year. The cut-off point is higher where Rent Assistance is paid with the pension.", "conditions": [], "exceptions": [ { "text": "The cut-off point is higher where Rent Assistance is paid with the pension.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": { "expression": { "round_up_to": [ { "+": [ { "var": "full_pension_threshold" }, { "*": [ { "/": [ { "var": "max_rate" }, { "var": "taper" } ] }, 1000 ] } ] }, 250 ] }, "inputs": { "full_pension_threshold": "assets_test_full_pension_single_homeowner", "max_rate": "age_pension_max_single", "taper": "assets_test_taper" }, "basis": "stated", "valid_from": "2017-01-01", "description": "The full pension threshold plus the assets above it at which the taper reduces the maximum rate to nil, rounded up to a multiple of $250.", "source": { "title": "Social Security Guide, 4.2.3 Pensions & benefits assets tests", "publisher": "Department of Social Services", "url": "https://guides.dss.gov.au/social-security-guide/4/2/3", "type": "primary" } }, "related": { "same_concept": [ "assets_test_cutoff_couple_combined_homeowner", "assets_test_cutoff_single_non_homeowner", "assets_test_cutoff_couple_combined_non_homeowner" ], "inputs": [ "assets_test_full_pension_single_homeowner", "age_pension_max_single", "assets_test_taper" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: part pension cut-off, single homeowner: $745,750, applies from 20 September 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-single-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_single_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-single-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_single_homeowner/2026-09-20.json" } }, { "id": "assets_test_cutoff_couple_combined_homeowner", "former_ids": [ "assets_test_cutoff_couple_homeowner" ], "label": "Assets test: part pension cut-off, couple homeowner (combined)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.cut_off", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined", "homeowner": true }, "value": 1121000, "display_value": "$1,121,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined assets of both partners. Services Australia says these cut-off points are reviewed in March, July and September each year. The cut-off point is higher where Rent Assistance is paid with the pension.", "conditions": [], "exceptions": [ { "text": "The cut-off point is higher where Rent Assistance is paid with the pension.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": { "expression": { "round_up_to": [ { "+": [ { "var": "full_pension_threshold" }, { "*": [ { "/": [ { "var": "max_rate" }, { "var": "taper" } ] }, 1000 ] } ] }, 250 ] }, "inputs": { "full_pension_threshold": "assets_test_full_pension_couple_combined_homeowner", "max_rate": "age_pension_max_couple_combined", "taper": "assets_test_taper" }, "basis": "stated", "valid_from": "2017-01-01", "description": "The combined full pension threshold plus the combined assets above it at which the taper reduces the combined maximum rate to nil, rounded up to a multiple of $250.", "source": { "title": "Social Security Guide, 4.2.3 Pensions & benefits assets tests", "publisher": "Department of Social Services", "url": "https://guides.dss.gov.au/social-security-guide/4/2/3", "type": "primary" } }, "related": { "same_concept": [ "assets_test_cutoff_single_homeowner", "assets_test_cutoff_single_non_homeowner", "assets_test_cutoff_couple_combined_non_homeowner" ], "inputs": [ "assets_test_full_pension_couple_combined_homeowner", "age_pension_max_couple_combined", "assets_test_taper" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: part pension cut-off, couple homeowner (combined): $1,121,000, applies from 20 September 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-couple-combined-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_couple_combined_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-couple-combined-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_couple_combined_homeowner/2026-09-20.json" } }, { "id": "assets_test_taper", "former_ids": [], "label": "Assets test taper rate", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.taper", "kind": "taper", "dimensions": {}, "value": 3, "display_value": "$3 a fortnight per $1,000", "unit": { "code": "AUD_per_fortnight_per_1000", "plain": "Australian dollars per fortnight, per $1,000", "quantity": "ratio", "currency": "AUD", "per": "fortnight", "per_amount": 1000, "ratio_divisor": 1000 }, "ratio": 0.003, "effective_from": "2017-01-01", "effective_from_basis": "value", "validity": { "from": "2017-01-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Assets test for Disability Support Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-disability-support-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "For each $1,000 of assets above the full pension limit, pension reduces by $3 a fortnight for a single person, or $1.50 a fortnight for each member of a couple. Services Australia states the taper on its Disability Support Pension assets test page; its Age Pension assets test page does not state it. One rate calculator sets both pensions (Social Security Act 1991, s 1064, Module G). The effective date comes from Schedule 3 of the Social Services Legislation Amendment (Fair and Sustainable Pensions) Act 2015.", "conditions": [], "exceptions": [], "caveats": [ { "type": "source_scope", "text": "Services Australia states the taper on its Disability Support Pension assets test page; its Age Pension assets test page does not state it." } ], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 1064, Module G", "role": "sets_value" }, { "instrument": "Social Services Legislation Amendment (Fair and Sustainable Pensions) Act 2015", "provision": "Schedule 3", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [ "assets_test_cutoff_single_homeowner", "assets_test_cutoff_couple_combined_homeowner", "assets_test_cutoff_single_non_homeowner", "assets_test_cutoff_couple_combined_non_homeowner" ] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test taper rate: $3 a fortnight per $1,000, applies from 1 January 2017. Official source: Services Australia, Assets test for Disability Support Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-taper/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_taper.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-taper/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_taper/2017-01-01.json" } }, { "id": "support_at_home_lifetime_cap", "former_ids": [], "label": "Support at Home / non-clinical care lifetime contribution cap", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.lifetime_contribution_cap", "kind": "cap", "dimensions": { "cohort": "fee_arrangements_2025_11_01" }, "value": 140652.8, "display_value": "$140,652.80", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Changes to contributions while accessing Support at Home", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/changes-contributions-while-accessing-support-home", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Applies to people on the 1 November 2025 fee arrangements. The cap is indexed. A lower lifetime cap applies to people covered by the no worse off principle.", "conditions": [], "exceptions": [ { "text": "A lower lifetime cap applies to people covered by the no worse off principle.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Support at Home / non-clinical care lifetime contribution cap: $140,652.80, applies from 20 September 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Changes to contributions while accessing Support at Home (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/support-at-home-lifetime-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/support_at_home_lifetime_cap.json", "page": "https://retirementwealth.com.au/rules/aged-care/support-at-home-lifetime-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/support_at_home_lifetime_cap/2026-09-20.json" } }, { "id": "heas_interest_rate", "former_ids": [], "label": "Home Equity Access Scheme interest rate", "category": "home_equity", "category_label": "Home Equity Access Scheme", "concept": "home_equity_access_scheme.interest_rate", "kind": "rate", "dimensions": {}, "value": 3.95, "display_value": "3.95% a year", "unit": { "code": "percent_per_year", "plain": "Per cent per year", "quantity": "ratio", "currency": null, "per": "year", "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.0395, "effective_from": "2022-01-01", "effective_from_basis": "value", "validity": { "from": "2022-01-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "ad_hoc", "review_dates": [], "source": { "title": "Home Equity Access Scheme", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/home-equity-access-scheme", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Compounds each fortnight on the loan balance. Set by the Minister for Social Services. The rate started under the Social Security (Pension Loans Scheme - Rate of Compound Interest) Determination 2021, which commenced on 1 January 2022, and was remade unchanged by the Social Security (Home Equity Access Scheme - Rate of Compound Interest) Determination 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security (Pension Loans Scheme - Rate of Compound Interest) Determination 2021", "role": "effective_date" }, { "instrument": "Social Security (Home Equity Access Scheme - Rate of Compound Interest) Determination 2026", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 1, "recorded_at": "2026-10-11T05:56:59Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Home Equity Access Scheme interest rate: 3.95% a year, applies from 1 January 2022. Official source: Services Australia, Home Equity Access Scheme (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/home-equity/heas-interest-rate/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/heas_interest_rate.json", "page": "https://retirementwealth.com.au/rules/home-equity/heas-interest-rate/", "current_value": "https://retirementwealth.com.au/api/v2/figures/heas_interest_rate/2022-01-01.json" } }, { "id": "age_pension_basic_rate_single", "former_ids": [], "label": "Age Pension maximum basic rate, single", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.basic_rate", "kind": "amount", "dimensions": { "household": "single" }, "value": 1135.4, "display_value": "$1,135.40 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "How much Age Pension you can get", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-much-age-pension-you-can-get", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Before tax and before supplements. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "age_pension_basic_rate_couple_each" ], "inputs": [], "used_by": [ "age_pension_max_single" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 13, "recorded_at": "2026-10-13T09:58:55Z" }, "cite_as": "Age Pension maximum basic rate, single: $1,135.40 a fortnight, applies from 20 September 2026. Official source: Services Australia, How much Age Pension you can get (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/age-pension-basic-rate-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/age_pension_basic_rate_single.json", "page": "https://retirementwealth.com.au/rules/age-pension/age-pension-basic-rate-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/age_pension_basic_rate_single/2026-09-20.json" } }, { "id": "age_pension_basic_rate_couple_each", "former_ids": [], "label": "Age Pension maximum basic rate, couple (each)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.basic_rate", "kind": "amount", "dimensions": { "household": "couple", "basis": "each" }, "value": 855.9, "display_value": "$855.90 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "How much Age Pension you can get", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-much-age-pension-you-can-get", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "For each member of a couple, before tax and before supplements. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "age_pension_basic_rate_single" ], "inputs": [], "used_by": [ "age_pension_max_couple_combined" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 13, "recorded_at": "2026-10-13T09:58:55Z" }, "cite_as": "Age Pension maximum basic rate, couple (each): $855.90 a fortnight, applies from 20 September 2026. Official source: Services Australia, How much Age Pension you can get (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/age-pension-basic-rate-couple-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/age_pension_basic_rate_couple_each.json", "page": "https://retirementwealth.com.au/rules/age-pension/age-pension-basic-rate-couple-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/age_pension_basic_rate_couple_each/2026-09-20.json" } }, { "id": "pension_supplement_max_single", "former_ids": [], "label": "Maximum Pension Supplement, single", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.pension_supplement", "kind": "amount", "dimensions": { "household": "single" }, "value": 88.2, "display_value": "$88.20 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "How much Age Pension you can get", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-much-age-pension-you-can-get", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Paid with the pension. Services Australia updates Pension Supplement rates on 20 March and 20 September each year. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "pension_supplement_max_couple_each" ], "inputs": [], "used_by": [ "age_pension_max_single" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 13, "recorded_at": "2026-10-13T09:58:55Z" }, "cite_as": "Maximum Pension Supplement, single: $88.20 a fortnight, applies from 20 September 2026. Official source: Services Australia, How much Age Pension you can get (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/pension-supplement-max-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/pension_supplement_max_single.json", "page": "https://retirementwealth.com.au/rules/age-pension/pension-supplement-max-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/pension_supplement_max_single/2026-09-20.json" } }, { "id": "pension_supplement_max_couple_each", "former_ids": [], "label": "Maximum Pension Supplement, couple (each)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.pension_supplement", "kind": "amount", "dimensions": { "household": "couple", "basis": "each" }, "value": 66.5, "display_value": "$66.50 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "How much Age Pension you can get", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-much-age-pension-you-can-get", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "For each member of a couple, paid with the pension. Services Australia updates Pension Supplement rates on 20 March and 20 September each year. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "pension_supplement_max_single" ], "inputs": [], "used_by": [ "age_pension_max_couple_combined" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 13, "recorded_at": "2026-10-13T09:58:55Z" }, "cite_as": "Maximum Pension Supplement, couple (each): $66.50 a fortnight, applies from 20 September 2026. Official source: Services Australia, How much Age Pension you can get (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/pension-supplement-max-couple-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/pension_supplement_max_couple_each.json", "page": "https://retirementwealth.com.au/rules/age-pension/pension-supplement-max-couple-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/pension_supplement_max_couple_each/2026-09-20.json" } }, { "id": "energy_supplement_single", "former_ids": [], "label": "Energy Supplement, single", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.energy_supplement", "kind": "amount", "dimensions": { "household": "single" }, "value": 14.1, "display_value": "$14.10 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2014-09-20", "effective_from_basis": "value", "validity": { "from": "2014-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Social Security Payment Parameters: 20 September 2026 indexation", "publisher": "Department of Social Services", "url": "https://www.dss.gov.au/system/files/documents/2026-08/rates-list-20-september-2026.pdf", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-13" }, "notes": "Part of the single pension rate in the Department of Social Services rates list for 20 September 2026 indexation. The effective date comes from the Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014, Schedule 1, Part 1, item 46: from 20 September 2014 the Energy Supplement replaced the Clean Energy Supplement, with an amount of $366.60 for a person who is not a member of a couple. The Social Security Guide (5.1.10.20) gives $366.60 as the yearly rate and says the Energy Supplement is not indexed.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014", "provision": "Schedule 1, Part 1, item 46", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [ "energy_supplement_couple_each" ], "inputs": [], "used_by": [ "age_pension_max_single" ] }, "upcoming": [], "first_published": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "last_changed": { "release": 13, "recorded_at": "2026-10-13T09:58:55Z" }, "cite_as": "Energy Supplement, single: $14.10 a fortnight, applies from 20 September 2014. Official source: Department of Social Services, Social Security Payment Parameters: 20 September 2026 indexation (last checked 13 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/energy-supplement-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/energy_supplement_single.json", "page": "https://retirementwealth.com.au/rules/age-pension/energy-supplement-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/energy_supplement_single/2014-09-20.json" } }, { "id": "energy_supplement_couple_each", "former_ids": [], "label": "Energy Supplement, couple (each)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.energy_supplement", "kind": "amount", "dimensions": { "household": "couple", "basis": "each" }, "value": 10.6, "display_value": "$10.60 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2014-09-20", "effective_from_basis": "value", "validity": { "from": "2014-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Social Security Payment Parameters: 20 September 2026 indexation", "publisher": "Department of Social Services", "url": "https://www.dss.gov.au/system/files/documents/2026-08/rates-list-20-september-2026.pdf", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-13" }, "notes": "Part of the pension rate for each member of a couple in the Department of Social Services rates list for 20 September 2026 indexation. The effective date comes from the Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014, Schedule 1, Part 1, item 46: from 20 September 2014 the Energy Supplement replaced the Clean Energy Supplement, with an amount of $275.60 for a partnered person. The Social Security Guide (5.1.10.20) gives $275.60 as the yearly rate and says the Energy Supplement is not indexed.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014", "provision": "Schedule 1, Part 1, item 46", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [ "energy_supplement_single" ], "inputs": [], "used_by": [ "age_pension_max_couple_combined" ] }, "upcoming": [], "first_published": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "last_changed": { "release": 13, "recorded_at": "2026-10-13T09:58:55Z" }, "cite_as": "Energy Supplement, couple (each): $10.60 a fortnight, applies from 20 September 2014. Official source: Department of Social Services, Social Security Payment Parameters: 20 September 2026 indexation (last checked 13 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/energy-supplement-couple-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/energy_supplement_couple_each.json", "page": "https://retirementwealth.com.au/rules/age-pension/energy-supplement-couple-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/energy_supplement_couple_each/2014-09-20.json" } }, { "id": "assets_test_full_pension_single_non_homeowner", "former_ids": [], "label": "Assets test: full pension threshold, single non-homeowner", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.full_pension_threshold", "kind": "threshold", "dimensions": { "household": "single", "homeowner": false }, "value": 600000, "display_value": "$600,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "assets_test_full_pension_single_homeowner", "assets_test_full_pension_couple_combined_homeowner", "assets_test_full_pension_couple_combined_non_homeowner" ], "inputs": [], "used_by": [ "assets_test_cutoff_single_non_homeowner" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: full pension threshold, single non-homeowner: $600,000, applies from 1 July 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-single-non-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_single_non_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-single-non-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_single_non_homeowner/2026-07-01.json" } }, { "id": "assets_test_full_pension_couple_combined_homeowner", "former_ids": [ "assets_test_full_pension_couple_homeowner" ], "label": "Assets test: full pension threshold, couple homeowner (combined)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.full_pension_threshold", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined", "homeowner": true }, "value": 499000, "display_value": "$499,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined assets of both partners. Indexed on 1 July each year (Social Security Act 1991, s 1191). The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 1191", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "assets_test_full_pension_single_homeowner", "assets_test_full_pension_single_non_homeowner", "assets_test_full_pension_couple_combined_non_homeowner" ], "inputs": [], "used_by": [ "assets_test_cutoff_couple_combined_homeowner" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: full pension threshold, couple homeowner (combined): $499,000, applies from 1 July 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-couple-combined-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_couple_combined_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-couple-combined-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_couple_combined_homeowner/2026-07-01.json" } }, { "id": "assets_test_full_pension_couple_combined_non_homeowner", "former_ids": [ "assets_test_full_pension_couple_non_homeowner" ], "label": "Assets test: full pension threshold, couple non-homeowner (combined)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.full_pension_threshold", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined", "homeowner": false }, "value": 766000, "display_value": "$766,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined assets of both partners. Indexed on 1 July each year (Social Security Act 1991, s 1191). The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 1191", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "assets_test_full_pension_single_homeowner", "assets_test_full_pension_single_non_homeowner", "assets_test_full_pension_couple_combined_homeowner" ], "inputs": [], "used_by": [ "assets_test_cutoff_couple_combined_non_homeowner" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: full pension threshold, couple non-homeowner (combined): $766,000, applies from 1 July 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-couple-combined-non-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_couple_combined_non_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-full-pension-couple-combined-non-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_full_pension_couple_combined_non_homeowner/2026-07-01.json" } }, { "id": "assets_test_cutoff_single_non_homeowner", "former_ids": [], "label": "Assets test: part pension cut-off, single non-homeowner", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.cut_off", "kind": "threshold", "dimensions": { "household": "single", "homeowner": false }, "value": 1012750, "display_value": "$1,012,750", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Services Australia says these cut-off points are reviewed in March, July and September each year. The cut-off point is higher where Rent Assistance is paid with the pension.", "conditions": [], "exceptions": [ { "text": "The cut-off point is higher where Rent Assistance is paid with the pension.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": { "expression": { "round_up_to": [ { "+": [ { "var": "full_pension_threshold" }, { "*": [ { "/": [ { "var": "max_rate" }, { "var": "taper" } ] }, 1000 ] } ] }, 250 ] }, "inputs": { "full_pension_threshold": "assets_test_full_pension_single_non_homeowner", "max_rate": "age_pension_max_single", "taper": "assets_test_taper" }, "basis": "stated", "valid_from": "2017-01-01", "description": "The full pension threshold plus the assets above it at which the taper reduces the maximum rate to nil, rounded up to a multiple of $250.", "source": { "title": "Social Security Guide, 4.2.3 Pensions & benefits assets tests", "publisher": "Department of Social Services", "url": "https://guides.dss.gov.au/social-security-guide/4/2/3", "type": "primary" } }, "related": { "same_concept": [ "assets_test_cutoff_single_homeowner", "assets_test_cutoff_couple_combined_homeowner", "assets_test_cutoff_couple_combined_non_homeowner" ], "inputs": [ "assets_test_full_pension_single_non_homeowner", "age_pension_max_single", "assets_test_taper" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: part pension cut-off, single non-homeowner: $1,012,750, applies from 20 September 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-single-non-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_single_non_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-single-non-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_single_non_homeowner/2026-09-20.json" } }, { "id": "assets_test_cutoff_couple_combined_non_homeowner", "former_ids": [ "assets_test_cutoff_couple_non_homeowner" ], "label": "Assets test: part pension cut-off, couple non-homeowner (combined)", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.cut_off", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined", "homeowner": false }, "value": 1388000, "display_value": "$1,388,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Assets test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/assets-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined assets of both partners. Services Australia says these cut-off points are reviewed in March, July and September each year. The cut-off point is higher where Rent Assistance is paid with the pension.", "conditions": [], "exceptions": [ { "text": "The cut-off point is higher where Rent Assistance is paid with the pension.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": { "expression": { "round_up_to": [ { "+": [ { "var": "full_pension_threshold" }, { "*": [ { "/": [ { "var": "max_rate" }, { "var": "taper" } ] }, 1000 ] } ] }, 250 ] }, "inputs": { "full_pension_threshold": "assets_test_full_pension_couple_combined_non_homeowner", "max_rate": "age_pension_max_couple_combined", "taper": "assets_test_taper" }, "basis": "stated", "valid_from": "2017-01-01", "description": "The combined full pension threshold plus the combined assets above it at which the taper reduces the combined maximum rate to nil, rounded up to a multiple of $250.", "source": { "title": "Social Security Guide, 4.2.3 Pensions & benefits assets tests", "publisher": "Department of Social Services", "url": "https://guides.dss.gov.au/social-security-guide/4/2/3", "type": "primary" } }, "related": { "same_concept": [ "assets_test_cutoff_single_homeowner", "assets_test_cutoff_couple_combined_homeowner", "assets_test_cutoff_single_non_homeowner" ], "inputs": [ "assets_test_full_pension_couple_combined_non_homeowner", "age_pension_max_couple_combined", "assets_test_taper" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Assets test: part pension cut-off, couple non-homeowner (combined): $1,388,000, applies from 20 September 2026. Official source: Services Australia, Assets test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-couple-combined-non-homeowner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_couple_combined_non_homeowner.json", "page": "https://retirementwealth.com.au/rules/age-pension/assets-test-cutoff-couple-combined-non-homeowner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/assets_test_cutoff_couple_combined_non_homeowner/2026-09-20.json" } }, { "id": "income_test_free_area_single", "former_ids": [], "label": "Income test: free area, single", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.income_test.free_area", "kind": "threshold", "dimensions": { "household": "single" }, "value": 226, "display_value": "$226 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Income test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Income up to this amount each fortnight does not reduce the pension. Indexed on 1 July each year (Social Security Act 1991, s 1191). The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Security Act 1991", "provision": "s 1191", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "income_test_free_area_couple_combined" ], "inputs": [], "used_by": [ "income_test_cutoff_single" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Income test: free area, single: $226 a fortnight, applies from 1 July 2026. Official source: Services Australia, Income test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/income-test-free-area-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/income_test_free_area_single.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/income-test-free-area-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/income_test_free_area_single/2026-07-01.json" } }, { "id": "income_test_free_area_couple_combined", "former_ids": [], "label": "Income test: free area, couple (combined)", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.income_test.free_area", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined" }, "value": 396, "display_value": "$396 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Income test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined income of both partners. Income up to this amount each fortnight does not reduce the pension. The effective date comes from the Department of Social Services rates list for 1 July 2026 indexation.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "income_test_free_area_single" ], "inputs": [], "used_by": [ "income_test_cutoff_couple_combined" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Income test: free area, couple (combined): $396 a fortnight, applies from 1 July 2026. Official source: Services Australia, Income test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/income-test-free-area-couple-combined/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/income_test_free_area_couple_combined.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/income-test-free-area-couple-combined/", "current_value": "https://retirementwealth.com.au/api/v2/figures/income_test_free_area_couple_combined/2026-07-01.json" } }, { "id": "income_test_taper_single", "former_ids": [], "label": "Income test taper rate, single", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.income_test.taper", "kind": "taper", "dimensions": { "household": "single" }, "value": 50, "display_value": "50 cents for each dollar", "unit": { "code": "cents_per_dollar", "plain": "Cents for each dollar", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.5, "effective_from": "2009-09-20", "effective_from_basis": "value", "validity": { "from": "2009-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Income test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The pension reduces by this amount for each dollar of income over the free area. A different rate applies to transitional rate pensioners. The effective date comes from Schedule 6 of the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009.", "conditions": [], "exceptions": [ { "text": "A different rate applies to transitional rate pensioners.", "modelled": false } ], "caveats": [], "legal_basis": [ { "instrument": "Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009", "provision": "Schedule 6", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [ "income_test_taper_couple_each" ], "inputs": [], "used_by": [ "income_test_cutoff_single" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Income test taper rate, single: 50 cents for each dollar, applies from 20 September 2009. Official source: Services Australia, Income test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/income-test-taper-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_single.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/income-test-taper-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_single/2009-09-20.json" } }, { "id": "income_test_taper_couple_each", "former_ids": [], "label": "Income test taper rate, couple (each)", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.income_test.taper", "kind": "taper", "dimensions": { "household": "couple", "basis": "each" }, "value": 25, "display_value": "25 cents for each dollar", "unit": { "code": "cents_per_dollar", "plain": "Cents for each dollar", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.25, "effective_from": "2009-09-20", "effective_from_basis": "value", "validity": { "from": "2009-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Income test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Each partner's pension reduces by this amount for each dollar of combined income over the couple's free area. A different rate applies to transitional rate pensioners. The effective date comes from Schedule 6 of the Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009, which raised the rate in the pension income test formula.", "conditions": [], "exceptions": [ { "text": "A different rate applies to transitional rate pensioners.", "modelled": false } ], "caveats": [], "legal_basis": [ { "instrument": "Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009", "provision": "Schedule 6", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [ "income_test_taper_single" ], "inputs": [], "used_by": [ "income_test_cutoff_couple_combined" ] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Income test taper rate, couple (each): 25 cents for each dollar, applies from 20 September 2009. Official source: Services Australia, Income test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/income-test-taper-couple-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_couple_each.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/income-test-taper-couple-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/income_test_taper_couple_each/2009-09-20.json" } }, { "id": "income_test_cutoff_single", "former_ids": [], "label": "Income test: cut-off point, single", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.income_test.cut_off", "kind": "threshold", "dimensions": { "household": "single" }, "value": 2701.4, "display_value": "$2,701.40 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Income test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "No pension is paid for a fortnight in which income is over this amount. The cut-off point can be higher with Rent Assistance or the Work Bonus, and lower for people who do not live in Australia. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [], "exceptions": [ { "text": "The cut-off point can be higher with Rent Assistance or the Work Bonus, and lower for people who do not live in Australia.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": { "expression": { "+": [ { "var": "free_area" }, { "/": [ { "var": "max_rate" }, { "/": [ { "var": "taper" }, 100 ] } ] } ] }, "inputs": { "free_area": "income_test_free_area_single", "max_rate": "age_pension_max_single", "taper": "income_test_taper_single" }, "basis": "implied", "valid_from": "2009-09-20", "description": "The free area plus the income above it at which the taper reduces the maximum rate to nil." }, "related": { "same_concept": [ "income_test_cutoff_couple_combined" ], "inputs": [ "income_test_free_area_single", "age_pension_max_single", "income_test_taper_single" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Income test: cut-off point, single: $2,701.40 a fortnight, applies from 20 September 2026. Official source: Services Australia, Income test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/income-test-cutoff-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/income_test_cutoff_single.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/income-test-cutoff-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/income_test_cutoff_single/2026-09-20.json" } }, { "id": "income_test_cutoff_couple_combined", "former_ids": [], "label": "Income test: cut-off point, couple living together (combined)", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.income_test.cut_off", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined" }, "value": 4128, "display_value": "$4,128 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Income test for Age Pension", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-age-pension", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined income of both partners. The cut-off point can be higher with Rent Assistance or the Work Bonus, and lower for people who do not live in Australia. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [], "exceptions": [ { "text": "The cut-off point can be higher with Rent Assistance or the Work Bonus, and lower for people who do not live in Australia.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": { "expression": { "+": [ { "var": "free_area" }, { "/": [ { "var": "max_rate" }, { "*": [ 2, { "/": [ { "var": "taper" }, 100 ] } ] } ] } ] }, "inputs": { "free_area": "income_test_free_area_couple_combined", "max_rate": "age_pension_max_couple_combined", "taper": "income_test_taper_couple_each" }, "basis": "implied", "valid_from": "2009-09-20", "description": "The combined free area plus the combined income above it at which the taper on each partner reduces the combined maximum rate to nil." }, "related": { "same_concept": [ "income_test_cutoff_single" ], "inputs": [ "income_test_free_area_couple_combined", "age_pension_max_couple_combined", "income_test_taper_couple_each" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Income test: cut-off point, couple living together (combined): $4,128 a fortnight, applies from 20 September 2026. Official source: Services Australia, Income test for Age Pension (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/income-test-cutoff-couple-combined/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/income_test_cutoff_couple_combined.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/income-test-cutoff-couple-combined/", "current_value": "https://retirementwealth.com.au/api/v2/figures/income_test_cutoff_couple_combined/2026-09-20.json" } }, { "id": "work_bonus_fortnightly", "former_ids": [], "label": "Work Bonus: amount added to the Work Bonus balance each fortnight", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.work_bonus.fortnightly_amount", "kind": "amount", "dimensions": {}, "value": 300, "display_value": "$300 a fortnight", "unit": { "code": "AUD_per_fortnight", "plain": "Australian dollars per fortnight", "quantity": "money", "currency": "AUD", "per": "fortnight", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2019-07-01", "effective_from_basis": "value", "validity": { "from": "2019-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "How the Work Bonus works", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-work-bonus-works", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Eligible work income below this amount in a fortnight is reduced to zero for the income test, and the unused part adds to the Work Bonus balance. The effective date comes from Schedule 2 of the Social Services and Other Legislation Amendment (Supporting Retirement Incomes) Act 2019.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Services and Other Legislation Amendment (Supporting Retirement Incomes) Act 2019", "provision": "Schedule 2", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Work Bonus: amount added to the Work Bonus balance each fortnight: $300 a fortnight, applies from 1 July 2019. Official source: Services Australia, How the Work Bonus works (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/work-bonus-fortnightly/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/work_bonus_fortnightly.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/work-bonus-fortnightly/", "current_value": "https://retirementwealth.com.au/api/v2/figures/work_bonus_fortnightly/2019-07-01.json" } }, { "id": "work_bonus_balance_max", "former_ids": [], "label": "Work Bonus: maximum balance", "category": "pension_income_test", "category_label": "Age Pension income test", "concept": "age_pension.work_bonus.balance_max", "kind": "cap", "dimensions": {}, "value": 11800, "display_value": "$11,800", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-12-01", "effective_from_basis": "value", "validity": { "from": "2022-12-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "How the Work Bonus works", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-work-bonus-works", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "First applied as a temporary limit from 1 December 2022 (Social Services and Other Legislation Amendment (Workforce Incentive) Act 2022) and made permanent from 1 January 2024 (Social Security and Other Legislation Amendment (Supporting the Transition to Work) Act 2023).", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Services and Other Legislation Amendment (Workforce Incentive) Act 2022", "role": "effective_date" }, { "instrument": "Social Security and Other Legislation Amendment (Supporting the Transition to Work) Act 2023", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 3, "recorded_at": "2026-10-11T08:24:25Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Work Bonus: maximum balance: $11,800, applies from 1 December 2022. Official source: Services Australia, How the Work Bonus works (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/pension-income-test/work-bonus-balance-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/work_bonus_balance_max.json", "page": "https://retirementwealth.com.au/rules/pension-income-test/work-bonus-balance-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/work_bonus_balance_max/2022-12-01.json" } }, { "id": "cshc_income_limit_single", "former_ids": [], "label": "Commonwealth Seniors Health Card income limit, single", "category": "concession_cards", "category_label": "Concession cards", "concept": "cshc.income_limit", "kind": "threshold", "dimensions": { "household": "single" }, "value": 105048, "display_value": "$105,048 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_september", "review_dates": [ "09-20" ], "source": { "title": "Income test for Commonwealth Seniors Health Card", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-commonwealth-seniors-health-card", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Income must be less than this amount a year to meet the income test. The test counts adjusted taxable income and deemed income from account-based income streams. There is no assets test. Services Australia reviews the limit on 20 September each year in line with the Consumer Price Index. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [ { "text": "Income must be less than this amount a year to meet the income test." }, { "text": "The test counts adjusted taxable income and deemed income from account-based income streams." }, { "text": "There is no assets test." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "cshc_income_limit_couple_combined", "cshc_income_limit_couple_separated_combined" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 4, "recorded_at": "2026-10-11T08:30:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Commonwealth Seniors Health Card income limit, single: $105,048 a year, applies from 20 September 2026. Official source: Services Australia, Income test for Commonwealth Seniors Health Card (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/concession-cards/cshc-income-limit-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/cshc_income_limit_single.json", "page": "https://retirementwealth.com.au/rules/concession-cards/cshc-income-limit-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/cshc_income_limit_single/2026-09-20.json" } }, { "id": "cshc_income_limit_couple_combined", "former_ids": [], "label": "Commonwealth Seniors Health Card income limit, couple (combined)", "category": "concession_cards", "category_label": "Concession cards", "concept": "cshc.income_limit", "kind": "threshold", "dimensions": { "household": "couple", "basis": "combined" }, "value": 168076, "display_value": "$168,076 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_september", "review_dates": [ "09-20" ], "source": { "title": "Income test for Commonwealth Seniors Health Card", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-commonwealth-seniors-health-card", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined income of both partners must be less than this amount a year to meet the income test. The test counts adjusted taxable income and deemed income from account-based income streams. There is no assets test. Services Australia reviews the limit on 20 September each year in line with the Consumer Price Index. The effective date comes from the Department of Social Services rates list for 20 September 2026 indexation.", "conditions": [ { "text": "The combined income of both partners must be less than this amount a year to meet the income test." }, { "text": "The test counts adjusted taxable income and deemed income from account-based income streams." }, { "text": "There is no assets test." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "cshc_income_limit_single", "cshc_income_limit_couple_separated_combined" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 4, "recorded_at": "2026-10-11T08:30:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Commonwealth Seniors Health Card income limit, couple (combined): $168,076 a year, applies from 20 September 2026. Official source: Services Australia, Income test for Commonwealth Seniors Health Card (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/concession-cards/cshc-income-limit-couple-combined/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/cshc_income_limit_couple_combined.json", "page": "https://retirementwealth.com.au/rules/concession-cards/cshc-income-limit-couple-combined/", "current_value": "https://retirementwealth.com.au/api/v2/figures/cshc_income_limit_couple_combined/2026-09-20.json" } }, { "id": "cshc_income_limit_couple_separated_combined", "former_ids": [ "cshc_income_limit_couple_separated" ], "label": "Commonwealth Seniors Health Card income limit, couple separated by illness, respite care or prison (combined)", "category": "concession_cards", "category_label": "Concession cards", "concept": "cshc.income_limit", "kind": "threshold", "dimensions": { "household": "couple_separated", "basis": "combined" }, "value": 210096, "display_value": "$210,096 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_september", "review_dates": [ "09-20" ], "source": { "title": "Income test for Commonwealth Seniors Health Card", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/income-test-for-commonwealth-seniors-health-card", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined income of both partners must be less than this amount a year to meet the income test. The test counts adjusted taxable income and deemed income from account-based income streams. There is no assets test. Services Australia reviews the limit on 20 September each year in line with the Consumer Price Index. The Department of Social Services rates list for 20 September 2026 indexation gives this limit as an amount for each partner.", "conditions": [ { "text": "The combined income of both partners must be less than this amount a year to meet the income test." }, { "text": "The test counts adjusted taxable income and deemed income from account-based income streams." }, { "text": "There is no assets test." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "cshc_income_limit_single", "cshc_income_limit_couple_combined" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 4, "recorded_at": "2026-10-11T08:30:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Commonwealth Seniors Health Card income limit, couple separated by illness, respite care or prison (combined): $210,096 a year, applies from 20 September 2026. Official source: Services Australia, Income test for Commonwealth Seniors Health Card (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/concession-cards/cshc-income-limit-couple-separated-combined/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/cshc_income_limit_couple_separated_combined.json", "page": "https://retirementwealth.com.au/rules/concession-cards/cshc-income-limit-couple-separated-combined/", "current_value": "https://retirementwealth.com.au/api/v2/figures/cshc_income_limit_couple_separated_combined/2026-09-20.json" } }, { "id": "min_pension_payment_under_65", "former_ids": [], "label": "Minimum annual pension payment, under 65", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.minimum_payment_factor", "kind": "factor", "dimensions": { "age_band": { "min": null, "max": 64 } }, "value": 4, "display_value": "4% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.04, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of the account balance that must be paid in a financial year from an account-based pension or annuity, for a person in this age group. The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding. Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start. The ATO table shows this rate for 2023-24 onwards.", "conditions": [], "exceptions": [], "caveats": [ { "type": "indicative_source", "text": "The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding." } ], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Regulations 1994", "provision": "Schedule 7", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "min_pension_payment_65_74", "min_pension_payment_75_79", "min_pension_payment_80_84", "min_pension_payment_85_89", "min_pension_payment_90_94", "min_pension_payment_95_plus" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Minimum annual pension payment, under 65: 4% of the account balance, applies from 1 July 2023. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/min-pension-payment-under-65/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_under_65.json", "page": "https://retirementwealth.com.au/rules/super-access/min-pension-payment-under-65/", "current_value": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_under_65/2023-07-01.json" } }, { "id": "min_pension_payment_65_74", "former_ids": [], "label": "Minimum annual pension payment, age 65 to 74", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.minimum_payment_factor", "kind": "factor", "dimensions": { "age_band": { "min": 65, "max": 74 } }, "value": 5, "display_value": "5% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.05, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of the account balance that must be paid in a financial year from an account-based pension or annuity, for a person in this age group. The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding. Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start. The ATO table shows this rate for 2023-24 onwards.", "conditions": [], "exceptions": [], "caveats": [ { "type": "indicative_source", "text": "The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding." } ], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Regulations 1994", "provision": "Schedule 7", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "min_pension_payment_under_65", "min_pension_payment_75_79", "min_pension_payment_80_84", "min_pension_payment_85_89", "min_pension_payment_90_94", "min_pension_payment_95_plus" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Minimum annual pension payment, age 65 to 74: 5% of the account balance, applies from 1 July 2023. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/min-pension-payment-65-74/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_65_74.json", "page": "https://retirementwealth.com.au/rules/super-access/min-pension-payment-65-74/", "current_value": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_65_74/2023-07-01.json" } }, { "id": "min_pension_payment_75_79", "former_ids": [], "label": "Minimum annual pension payment, age 75 to 79", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.minimum_payment_factor", "kind": "factor", "dimensions": { "age_band": { "min": 75, "max": 79 } }, "value": 6, "display_value": "6% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.06, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of the account balance that must be paid in a financial year from an account-based pension or annuity, for a person in this age group. The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding. Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start. The ATO table shows this rate for 2023-24 onwards.", "conditions": [], "exceptions": [], "caveats": [ { "type": "indicative_source", "text": "The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding." } ], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Regulations 1994", "provision": "Schedule 7", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "min_pension_payment_under_65", "min_pension_payment_65_74", "min_pension_payment_80_84", "min_pension_payment_85_89", "min_pension_payment_90_94", "min_pension_payment_95_plus" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Minimum annual pension payment, age 75 to 79: 6% of the account balance, applies from 1 July 2023. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/min-pension-payment-75-79/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_75_79.json", "page": "https://retirementwealth.com.au/rules/super-access/min-pension-payment-75-79/", "current_value": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_75_79/2023-07-01.json" } }, { "id": "min_pension_payment_80_84", "former_ids": [], "label": "Minimum annual pension payment, age 80 to 84", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.minimum_payment_factor", "kind": "factor", "dimensions": { "age_band": { "min": 80, "max": 84 } }, "value": 7, "display_value": "7% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.07, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of the account balance that must be paid in a financial year from an account-based pension or annuity, for a person in this age group. The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding. Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start. The ATO table shows this rate for 2023-24 onwards.", "conditions": [], "exceptions": [], "caveats": [ { "type": "indicative_source", "text": "The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding." } ], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Regulations 1994", "provision": "Schedule 7", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "min_pension_payment_under_65", "min_pension_payment_65_74", "min_pension_payment_75_79", "min_pension_payment_85_89", "min_pension_payment_90_94", "min_pension_payment_95_plus" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Minimum annual pension payment, age 80 to 84: 7% of the account balance, applies from 1 July 2023. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/min-pension-payment-80-84/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_80_84.json", "page": "https://retirementwealth.com.au/rules/super-access/min-pension-payment-80-84/", "current_value": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_80_84/2023-07-01.json" } }, { "id": "min_pension_payment_85_89", "former_ids": [], "label": "Minimum annual pension payment, age 85 to 89", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.minimum_payment_factor", "kind": "factor", "dimensions": { "age_band": { "min": 85, "max": 89 } }, "value": 9, "display_value": "9% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.09, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of the account balance that must be paid in a financial year from an account-based pension or annuity, for a person in this age group. The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding. Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start. The ATO table shows this rate for 2023-24 onwards.", "conditions": [], "exceptions": [], "caveats": [ { "type": "indicative_source", "text": "The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding." } ], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Regulations 1994", "provision": "Schedule 7", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "min_pension_payment_under_65", "min_pension_payment_65_74", "min_pension_payment_75_79", "min_pension_payment_80_84", "min_pension_payment_90_94", "min_pension_payment_95_plus" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Minimum annual pension payment, age 85 to 89: 9% of the account balance, applies from 1 July 2023. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/min-pension-payment-85-89/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_85_89.json", "page": "https://retirementwealth.com.au/rules/super-access/min-pension-payment-85-89/", "current_value": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_85_89/2023-07-01.json" } }, { "id": "min_pension_payment_90_94", "former_ids": [], "label": "Minimum annual pension payment, age 90 to 94", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.minimum_payment_factor", "kind": "factor", "dimensions": { "age_band": { "min": 90, "max": 94 } }, "value": 11, "display_value": "11% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.11, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of the account balance that must be paid in a financial year from an account-based pension or annuity, for a person in this age group. The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding. Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start. The ATO table shows this rate for 2023-24 onwards.", "conditions": [], "exceptions": [], "caveats": [ { "type": "indicative_source", "text": "The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding." } ], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Regulations 1994", "provision": "Schedule 7", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "min_pension_payment_under_65", "min_pension_payment_65_74", "min_pension_payment_75_79", "min_pension_payment_80_84", "min_pension_payment_85_89", "min_pension_payment_95_plus" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Minimum annual pension payment, age 90 to 94: 11% of the account balance, applies from 1 July 2023. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/min-pension-payment-90-94/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_90_94.json", "page": "https://retirementwealth.com.au/rules/super-access/min-pension-payment-90-94/", "current_value": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_90_94/2023-07-01.json" } }, { "id": "min_pension_payment_95_plus", "former_ids": [], "label": "Minimum annual pension payment, age 95 or more", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.minimum_payment_factor", "kind": "factor", "dimensions": { "age_band": { "min": 95, "max": null } }, "value": 14, "display_value": "14% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.14, "effective_from": "2023-07-01", "effective_from_basis": "value", "validity": { "from": "2023-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start." }, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of the account balance that must be paid in a financial year from an account-based pension or annuity, for a person in this age group. The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding. Schedule 7 of those regulations takes the balance and the age on 1 July, or on the day payments start. The ATO table shows this rate for 2023-24 onwards.", "conditions": [], "exceptions": [], "caveats": [ { "type": "indicative_source", "text": "The ATO calls these factors indicative only and points to the Superannuation Industry (Supervision) Regulations 1994 for the precise rules, including pro-rating and rounding." } ], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Regulations 1994", "provision": "Schedule 7", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [ "min_pension_payment_under_65", "min_pension_payment_65_74", "min_pension_payment_75_79", "min_pension_payment_80_84", "min_pension_payment_85_89", "min_pension_payment_90_94" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Minimum annual pension payment, age 95 or more: 14% of the account balance, applies from 1 July 2023. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/min-pension-payment-95-plus/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_95_plus.json", "page": "https://retirementwealth.com.au/rules/super-access/min-pension-payment-95-plus/", "current_value": "https://retirementwealth.com.au/api/v2/figures/min_pension_payment_95_plus/2023-07-01.json" } }, { "id": "tris_max_payment", "former_ids": [], "label": "Transition to retirement income stream: maximum annual payment", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.pension.tris_maximum_payment_factor", "kind": "factor", "dimensions": {}, "value": 10, "display_value": "10% of the account balance", "unit": { "code": "percent_of_balance", "plain": "Per cent of the account balance", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.1, "effective_from": "2007-07-01", "effective_from_basis": "provision", "validity": { "from": "2007-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": { "selector": "financial_year", "text": "as a share of the account balance on 1 July, or on the start date in the year the income stream starts" }, "resets": "legislated", "review_dates": [], "source": { "title": "Transition to retirement income streams (TRIS)", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/paying-smsf-benefits/income-stream-pension-rules-and-payments/transition-to-retirement-income-streams", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most that can be paid in a financial year, as a share of the account balance on 1 July, or on the start date in the year the income stream starts. The rate does not vary with age. The ATO says the limit applies until the member meets a condition of release with no cashing restrictions. The effective date is when this definition commenced, under Schedule 3 of the Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1).", "conditions": [ { "text": "The ATO says the limit applies until the member meets a condition of release with no cashing restrictions." } ], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1)", "provision": "Schedule 3", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Transition to retirement income stream: maximum annual payment: 10% of the account balance, current rule since 1 July 2007. Official source: ATO, Transition to retirement income streams (TRIS) (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/tris-max-payment/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/tris_max_payment.json", "page": "https://retirementwealth.com.au/rules/super-access/tris-max-payment/", "current_value": "https://retirementwealth.com.au/api/v2/figures/tris_max_payment/2007-07-01.json" } }, { "id": "low_rate_cap", "former_ids": [], "label": "Low rate cap for super lump sums", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.lump_sum.low_rate_cap", "kind": "cap", "dimensions": {}, "value": 260000, "display_value": "$260,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2025-07-01", "effective_from_basis": "value", "validity": { "from": "2025-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A lifetime limit on the taxable components of super lump sums that can be taxed at a lower or nil rate. The ATO says it applies to members older than their preservation age and younger than 60. The ATO states: \"From 1 July 2026, the low rate cap is $260,000.\" It describes indexation as applying before that date. Section 307-345 of the Income Tax Assessment Act 1997 (compilation dated 27 August 2026) still provides for annual indexation. The registry follows the ATO's published figure as at the date this entry was last checked. The ATO table also lists this amount for 2025-26, which is where the effective date comes from.", "conditions": [ { "text": "The ATO says it applies to members older than their preservation age and younger than 60." } ], "exceptions": [], "caveats": [ { "type": "source_conflict", "text": "It describes indexation as applying before that date. Section 307-345 of the Income Tax Assessment Act 1997 (compilation dated 27 August 2026) still provides for annual indexation." }, { "type": "source_conflict", "text": "The registry follows the ATO's published figure as at the date this entry was last checked." } ], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "Section 307-345", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Low rate cap for super lump sums: $260,000, applies from 1 July 2025. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/low-rate-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/low_rate_cap.json", "page": "https://retirementwealth.com.au/rules/super-access/low-rate-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/low_rate_cap/2025-07-01.json" } }, { "id": "untaxed_plan_cap", "former_ids": [], "label": "Untaxed plan cap for super lump sums", "category": "super_access", "category_label": "Super pensions and lump sums", "concept": "super.lump_sum.untaxed_plan_cap", "kind": "cap", "dimensions": {}, "value": 1935000, "display_value": "$1,935,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Payments from super", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Limits the concessional tax treatment of lump sum benefits that include a part not yet taxed in a super fund. It applies to each super plan a person receives lump sum member benefits from. Indexed in line with average weekly ordinary time earnings (AWOTE).", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Untaxed plan cap for super lump sums: $1,935,000, applies from 1 July 2026. Official source: ATO, Payments from super (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-access/untaxed-plan-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/untaxed_plan_cap.json", "page": "https://retirementwealth.com.au/rules/super-access/untaxed-plan-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/untaxed_plan_cap/2026-07-01.json" } }, { "id": "contributions_all_types_age_limit", "former_ids": [], "label": "Age limit for a super fund to accept all types of contributions", "category": "super", "category_label": "Super basics", "concept": "super.contributions.acceptance_age_limit", "kind": "age", "dimensions": {}, "value": 75, "display_value": "75 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "value", "validity": { "from": "2022-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Restrictions on voluntary contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The ATO says a fund can accept all types of contributions for a member under this age. Other conditions can still apply, such as the fund's own rules. Downsizer contributions have their own minimum age. Compulsory employer contributions can be accepted at any age. The ATO gives this rule for the 2022-23 financial year and later.", "conditions": [ { "text": "Other conditions can still apply, such as the fund's own rules." } ], "exceptions": [ { "text": "Downsizer contributions have their own minimum age.", "modelled": false }, { "text": "Compulsory employer contributions can be accepted at any age.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Age limit for a super fund to accept all types of contributions: 75 years, applies from 1 July 2022. Official source: ATO, Restrictions on voluntary contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/contributions-all-types-age-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/contributions_all_types_age_limit.json", "page": "https://retirementwealth.com.au/rules/super/contributions-all-types-age-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/contributions_all_types_age_limit/2022-07-01.json" } }, { "id": "voluntary_contributions_period_after_age_limit", "former_ids": [], "label": "Voluntary contributions: acceptance period after the age limit", "category": "super", "category_label": "Super basics", "concept": "super.contributions.acceptance_period_after_age_limit", "kind": "duration", "dimensions": {}, "value": 28, "display_value": "28 days", "unit": { "code": "days", "plain": "Days", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "provision", "validity": { "from": "2022-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Restrictions on voluntary contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The time in which a fund can still accept voluntary contributions, counted from the end of the month in which the member reaches the age limit for accepting all types of contributions. The ATO gives this rule for the 2022-23 financial year and later. The ATO page shows the same number of days for earlier years, when the work test also had to be met.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Voluntary contributions: acceptance period after the age limit: 28 days, current rule since 1 July 2022. Official source: ATO, Restrictions on voluntary contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/voluntary-contributions-period-after-age-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/voluntary_contributions_period_after_age_limit.json", "page": "https://retirementwealth.com.au/rules/super/voluntary-contributions-period-after-age-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/voluntary_contributions_period_after_age_limit/2022-07-01.json" } }, { "id": "work_test_age_from", "former_ids": [], "label": "Work test: age from which it applies to deducting personal super contributions", "category": "super", "category_label": "Super basics", "concept": "super.contributions.work_test.age_from", "kind": "age", "dimensions": {}, "value": 67, "display_value": "67 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "provision", "validity": { "from": "2022-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Restrictions on voluntary contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "From this age a person must meet the work test or the work test exemption to claim a deduction for a personal super contribution. The effective date is the start of the current rule: Schedule 4 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 applies to contributions made on or after 1 July 2022. In earlier years a work test applied to funds accepting contributions.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022", "provision": "Schedule 4", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Work test: age from which it applies to deducting personal super contributions: 67 years, current rule since 1 July 2022. Official source: ATO, Restrictions on voluntary contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/work-test-age-from/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/work_test_age_from.json", "page": "https://retirementwealth.com.au/rules/super/work-test-age-from/", "current_value": "https://retirementwealth.com.au/api/v2/figures/work_test_age_from/2022-07-01.json" } }, { "id": "work_test_hours", "former_ids": [], "label": "Work test: hours of gainful employment required", "category": "super", "category_label": "Super basics", "concept": "super.contributions.work_test.hours", "kind": "duration", "dimensions": {}, "value": 40, "display_value": "40 hours", "unit": { "code": "hours", "plain": "Hours", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "provision", "validity": { "from": "2022-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Restrictions on voluntary contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The hours must be worked in one period of consecutive days, in the financial year in which the contribution is made. The ATO says unpaid work does not count as gainful employment. The effective date is the start of the current rule: Schedule 4 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 applies to contributions made on or after 1 July 2022. In earlier years a work test applied to funds accepting contributions.", "conditions": [ { "text": "The hours must be worked in one period of consecutive days, in the financial year in which the contribution is made." }, { "text": "The ATO says unpaid work does not count as gainful employment." } ], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022", "provision": "Schedule 4", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Work test: hours of gainful employment required: 40 hours, current rule since 1 July 2022. Official source: ATO, Restrictions on voluntary contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/work-test-hours/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/work_test_hours.json", "page": "https://retirementwealth.com.au/rules/super/work-test-hours/", "current_value": "https://retirementwealth.com.au/api/v2/figures/work_test_hours/2022-07-01.json" } }, { "id": "work_test_period_days", "former_ids": [], "label": "Work test: length of the period in which the hours must be worked", "category": "super", "category_label": "Super basics", "concept": "super.contributions.work_test.period", "kind": "duration", "dimensions": {}, "value": 30, "display_value": "30 days", "unit": { "code": "days", "plain": "Days", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "provision", "validity": { "from": "2022-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Restrictions on voluntary contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The days must be consecutive and fall in the financial year in which the contribution is made. The effective date is the start of the current rule: Schedule 4 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 applies to contributions made on or after 1 July 2022. In earlier years a work test applied to funds accepting contributions.", "conditions": [ { "text": "The days must be consecutive and fall in the financial year in which the contribution is made." } ], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022", "provision": "Schedule 4", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Work test: length of the period in which the hours must be worked: 30 days, current rule since 1 July 2022. Official source: ATO, Restrictions on voluntary contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/work-test-period-days/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/work_test_period_days.json", "page": "https://retirementwealth.com.au/rules/super/work-test-period-days/", "current_value": "https://retirementwealth.com.au/api/v2/figures/work_test_period_days/2022-07-01.json" } }, { "id": "work_test_exemption_balance_limit", "former_ids": [], "label": "Work test exemption: total super balance limit", "category": "super", "category_label": "Super basics", "concept": "super.contributions.work_test.exemption_balance_limit", "kind": "threshold", "dimensions": {}, "value": 300000, "display_value": "$300,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "provision", "validity": { "from": "2022-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Restrictions on voluntary contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Total super balance must be less than this amount at the end of the previous financial year. It is one of the conditions the ATO lists for the work test exemption. The effective date is the start of the current rule: Schedule 4 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 applies to contributions made on or after 1 July 2022. In earlier years a work test applied to funds accepting contributions.", "conditions": [ { "text": "Total super balance must be less than this amount at the end of the previous financial year." } ], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022", "provision": "Schedule 4", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 5, "recorded_at": "2026-10-11T08:47:14Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Work test exemption: total super balance limit: $300,000, current rule since 1 July 2022. Official source: ATO, Restrictions on voluntary contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/work-test-exemption-balance-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/work_test_exemption_balance_limit.json", "page": "https://retirementwealth.com.au/rules/super/work-test-exemption-balance-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/work_test_exemption_balance_limit/2022-07-01.json" } }, { "id": "listo_max", "former_ids": [], "label": "Low income super tax offset: maximum payment", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.listo.max_payment", "kind": "cap", "dimensions": {}, "value": 500, "display_value": "$500 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Government contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most the ATO pays into a person's super for a financial year under the low income super tax offset (LISTO). The ATO says the offset was introduced from 1 July 2017.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Low income super tax offset: maximum payment: $500 a year, applies from 1 July 2017. Official source: ATO, Government contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/listo-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/listo_max.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/listo-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/listo_max/2017-07-01.json" } }, { "id": "listo_income_threshold", "former_ids": [], "label": "Low income super tax offset: income threshold", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.listo.income_threshold", "kind": "threshold", "dimensions": {}, "value": 37000, "display_value": "$37,000 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Government contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A person with adjusted taxable income up to this amount for the year may be eligible for the low income super tax offset. Other conditions apply. The ATO says the offset was introduced from 1 July 2017.", "conditions": [ { "text": "Other conditions apply." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Low income super tax offset: income threshold: $37,000 a year, applies from 1 July 2017. Official source: ATO, Government contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/listo-income-threshold/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/listo_income_threshold.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/listo-income-threshold/", "current_value": "https://retirementwealth.com.au/api/v2/figures/listo_income_threshold/2017-07-01.json" } }, { "id": "listo_rate", "former_ids": [], "label": "Low income super tax offset: rate", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.listo.rate", "kind": "rate", "dimensions": {}, "value": 15, "display_value": "15%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.15, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Low income super tax offset", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/government-super-contributions/low-income-super-tax-offset", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The offset is this share of the concessional contributions paid into a person's super fund for the year, between the minimum and maximum payments. The effective date comes from Schedule 4 of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016, which applies to the 2017-18 income year and later.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016", "provision": "Schedule 4", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Low income super tax offset: rate: 15%, applies from 1 July 2017. Official source: ATO, Low income super tax offset (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/listo-rate/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/listo_rate.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/listo-rate/", "current_value": "https://retirementwealth.com.au/api/v2/figures/listo_rate/2017-07-01.json" } }, { "id": "listo_min", "former_ids": [], "label": "Low income super tax offset: minimum payment", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.listo.min_payment", "kind": "amount", "dimensions": {}, "value": 10, "display_value": "$10 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Low income super tax offset", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/government-super-contributions/low-income-super-tax-offset", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The ATO says an eligible person whose offset works out to less than this amount is paid this amount. The effective date comes from Schedule 4 of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016, which applies to the 2017-18 income year and later.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016", "provision": "Schedule 4", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Low income super tax offset: minimum payment: $10 a year, applies from 1 July 2017. Official source: ATO, Low income super tax offset (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/listo-min/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/listo_min.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/listo-min/", "current_value": "https://retirementwealth.com.au/api/v2/figures/listo_min/2017-07-01.json" } }, { "id": "co_contribution_max", "former_ids": [], "label": "Super co-contribution: maximum entitlement", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.co_contribution.max_entitlement", "kind": "cap", "dimensions": {}, "value": 500, "display_value": "$500 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2012-07-01", "effective_from_basis": "value", "validity": { "from": "2012-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Government contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most the government adds to a person's super for a financial year under the super co-contribution. The ATO says the maximum was set at this amount for contributions made from 1 July 2012.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Super co-contribution: maximum entitlement: $500 a year, applies from 1 July 2012. Official source: ATO, Government contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/co-contribution-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/co_contribution_max.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/co-contribution-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/co_contribution_max/2012-07-01.json" } }, { "id": "co_contribution_lower_threshold", "former_ids": [], "label": "Super co-contribution: lower income threshold", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.co_contribution.lower_income_threshold", "kind": "threshold", "dimensions": {}, "value": 49293, "display_value": "$49,293 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Government contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A person whose total income is at or below this amount can receive the maximum co-contribution, depending on how much they contribute. The ATO says the threshold is indexed each income year in line with average weekly ordinary time earnings (AWOTE).", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Super co-contribution: lower income threshold: $49,293 a year, applies from 1 July 2026. Official source: ATO, Government contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/co-contribution-lower-threshold/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/co_contribution_lower_threshold.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/co-contribution-lower-threshold/", "current_value": "https://retirementwealth.com.au/api/v2/figures/co_contribution_lower_threshold/2026-07-01.json" } }, { "id": "co_contribution_higher_threshold", "former_ids": [], "label": "Super co-contribution: higher income threshold", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.co_contribution.higher_income_threshold", "kind": "threshold", "dimensions": {}, "value": 64293, "display_value": "$64,293 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Government contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "No co-contribution is paid when total income is equal to or greater than this amount. The ATO says that since 1 July 2012 it has been set at a fixed amount above the lower income threshold.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Super co-contribution: higher income threshold: $64,293 a year, applies from 1 July 2026. Official source: ATO, Government contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/co-contribution-higher-threshold/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/co_contribution_higher_threshold.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/co-contribution-higher-threshold/", "current_value": "https://retirementwealth.com.au/api/v2/figures/co_contribution_higher_threshold/2026-07-01.json" } }, { "id": "co_contribution_matching_rate", "former_ids": [], "label": "Super co-contribution: matching rate", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.co_contribution.matching_rate", "kind": "rate", "dimensions": {}, "value": 50, "display_value": "50%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.5, "effective_from": "2012-07-01", "effective_from_basis": "value", "validity": { "from": "2012-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Government contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The government co-contribution as a share of a person's eligible personal contributions, up to the maximum entitlement. Between the two income thresholds the maximum entitlement reduces as income rises. The ATO says the matching rate was set at this level for contributions made from 1 July 2012.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Super co-contribution: matching rate: 50%, applies from 1 July 2012. Official source: ATO, Government contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/co-contribution-matching-rate/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/co_contribution_matching_rate.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/co-contribution-matching-rate/", "current_value": "https://retirementwealth.com.au/api/v2/figures/co_contribution_matching_rate/2012-07-01.json" } }, { "id": "spouse_offset_max", "former_ids": [], "label": "Spouse contribution tax offset: maximum offset", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.spouse_contribution_offset.max_offset", "kind": "cap", "dimensions": {}, "value": 540, "display_value": "$540 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2007-07-01", "effective_from_basis": "provision", "validity": { "from": "2007-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Spouse super contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most that can be claimed for an income year as a tax offset for super contributions made on behalf of a spouse. The effective date is the first income year of section 290-235 of the Income Tax Assessment Act 1997, inserted by the Tax Laws Amendment (Simplified Superannuation) Act 2007.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "section 290-235", "role": "sets_value" }, { "instrument": "Tax Laws Amendment (Simplified Superannuation) Act 2007", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Spouse contribution tax offset: maximum offset: $540 a year, current rule since 1 July 2007. Official source: ATO, Spouse super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_max.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_max/2007-07-01.json" } }, { "id": "spouse_offset_rate", "former_ids": [], "label": "Spouse contribution tax offset: rate", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.spouse_contribution_offset.rate", "kind": "rate", "dimensions": {}, "value": 18, "display_value": "18%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.18, "effective_from": "2007-07-01", "effective_from_basis": "provision", "validity": { "from": "2007-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Spouse super contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The offset is this share of the spouse contributions counted for the income year. The effective date is the first income year of section 290-235 of the Income Tax Assessment Act 1997, inserted by the Tax Laws Amendment (Simplified Superannuation) Act 2007.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "section 290-235", "role": "sets_value" }, { "instrument": "Tax Laws Amendment (Simplified Superannuation) Act 2007", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Spouse contribution tax offset: rate: 18%, current rule since 1 July 2007. Official source: ATO, Spouse super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-rate/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_rate.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-rate/", "current_value": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_rate/2007-07-01.json" } }, { "id": "spouse_offset_max_contribution", "former_ids": [], "label": "Spouse contribution tax offset: maximum contributions counted", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.spouse_contribution_offset.max_contributions_counted", "kind": "cap", "dimensions": {}, "value": 3000, "display_value": "$3,000 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2007-07-01", "effective_from_basis": "provision", "validity": { "from": "2007-07-01", "to": null, "basis": "provision", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Spouse super contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most in spouse contributions that count towards the offset for an income year. This amount reduces by each dollar of the spouse's income above the lower income threshold. The effective date is the first income year of section 290-235 of the Income Tax Assessment Act 1997, inserted by the Tax Laws Amendment (Simplified Superannuation) Act 2007.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "section 290-235", "role": "sets_value" }, { "instrument": "Tax Laws Amendment (Simplified Superannuation) Act 2007", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Spouse contribution tax offset: maximum contributions counted: $3,000 a year, current rule since 1 July 2007. Official source: ATO, Spouse super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-max-contribution/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_max_contribution.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-max-contribution/", "current_value": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_max_contribution/2007-07-01.json" } }, { "id": "spouse_offset_income_lower", "former_ids": [], "label": "Spouse contribution tax offset: spouse income above which the offset reduces", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.spouse_contribution_offset.income_reduction_threshold", "kind": "threshold", "dimensions": {}, "value": 37000, "display_value": "$37,000 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Spouse super contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The offset reduces when the spouse's income is greater than this amount. The effective date comes from Schedule 7 of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016, which applies to contributions made in the 2017-18 income year and later.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016", "provision": "Schedule 7", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Spouse contribution tax offset: spouse income above which the offset reduces: $37,000 a year, applies from 1 July 2017. Official source: ATO, Spouse super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-income-lower/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_lower.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-income-lower/", "current_value": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_lower/2017-07-01.json" } }, { "id": "spouse_offset_income_upper", "former_ids": [], "label": "Spouse contribution tax offset: spouse income limit", "category": "gov_contributions", "category_label": "Government contributions and tax offsets", "concept": "super.spouse_contribution_offset.income_limit", "kind": "threshold", "dimensions": {}, "value": 40000, "display_value": "$40,000 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Spouse super contributions", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The spouse's income must be less than this amount in the income year in which the contribution is made. The ATO counts assessable income, reportable fringe benefits and reportable employer super contributions. The effective date comes from Schedule 7 of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016, which applies to contributions made in the 2017-18 income year and later.", "conditions": [ { "text": "The spouse's income must be less than this amount in the income year in which the contribution is made." } ], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016", "provision": "Schedule 7", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Spouse contribution tax offset: spouse income limit: $40,000 a year, applies from 1 July 2017. Official source: ATO, Spouse super contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-income-upper/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_upper.json", "page": "https://retirementwealth.com.au/rules/gov-contributions/spouse-offset-income-upper/", "current_value": "https://retirementwealth.com.au/api/v2/figures/spouse_offset_income_upper/2017-07-01.json" } }, { "id": "div293_threshold", "former_ids": [], "label": "Division 293 tax: income threshold", "category": "div293", "category_label": "Division 293 tax", "concept": "super.division_293.income_threshold", "kind": "threshold", "dimensions": {}, "value": 250000, "display_value": "$250,000 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Division 293 tax", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-293-tax", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A person's income is added to certain super contributions and compared with this threshold. Division 293 tax is payable on the excess over the threshold, or on the super contributions, whichever is less. The ATO lists this threshold for 2017-18 onwards.", "conditions": [ { "text": "Division 293 tax is payable on the excess over the threshold, or on the super contributions, whichever is less." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 293 tax: income threshold: $250,000 a year, applies from 1 July 2017. Official source: ATO, Division 293 tax (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div293/div293-threshold/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div293_threshold.json", "page": "https://retirementwealth.com.au/rules/div293/div293-threshold/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div293_threshold/2017-07-01.json" } }, { "id": "div293_rate", "former_ids": [], "label": "Division 293 tax: rate", "category": "div293", "category_label": "Division 293 tax", "concept": "super.division_293.rate", "kind": "rate", "dimensions": {}, "value": 15, "display_value": "15%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.15, "effective_from": "2012-07-01", "effective_from_basis": "value", "validity": { "from": "2012-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Division 293 tax", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-293-tax", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The rate of Division 293 tax. The effective date comes from the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013, under which Division 293 applies to the 2012-13 income year and later.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 293 tax: rate: 15%, applies from 1 July 2012. Official source: ATO, Division 293 tax (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div293/div293-rate/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div293_rate.json", "page": "https://retirementwealth.com.au/rules/div293/div293-rate/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div293_rate/2012-07-01.json" } }, { "id": "fhss_annual_limit", "former_ids": [], "label": "First home super saver scheme: contributions counted, limit for one financial year", "category": "fhss", "category_label": "First home super saver scheme", "concept": "super.fhss.annual_contributions_limit", "kind": "cap", "dimensions": {}, "value": 15000, "display_value": "$15,000 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "About FHSS release amounts", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/withdrawing-and-using-your-super/early-access-to-super/first-home-super-saver-scheme/about-fhss-release-amounts", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most in voluntary contributions made in one financial year that can count towards a release under the first home super saver (FHSS) scheme. The ATO says the limit applies to financial years starting on or after 1 July 2017.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "First home super saver scheme: contributions counted, limit for one financial year: $15,000 a year, applies from 1 July 2017. Official source: ATO, About FHSS release amounts (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/fhss/fhss-annual-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/fhss_annual_limit.json", "page": "https://retirementwealth.com.au/rules/fhss/fhss-annual-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/fhss_annual_limit/2017-07-01.json" } }, { "id": "fhss_total_limit", "former_ids": [], "label": "First home super saver scheme: contributions counted, total limit", "category": "fhss", "category_label": "First home super saver scheme", "concept": "super.fhss.total_contributions_limit", "kind": "cap", "dimensions": {}, "value": 50000, "display_value": "$50,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "value", "validity": { "from": "2022-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "About FHSS release amounts", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/withdrawing-and-using-your-super/early-access-to-super/first-home-super-saver-scheme/about-fhss-release-amounts", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most in voluntary contributions across the years that can count towards a release under the first home super saver (FHSS) scheme. The maximum release amount also includes associated earnings. The effective date comes from Schedule 2 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022, which applies to determination requests made on or after 1 July 2022.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022", "provision": "Schedule 2", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "First home super saver scheme: contributions counted, total limit: $50,000, applies from 1 July 2022. Official source: ATO, About FHSS release amounts (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/fhss/fhss-total-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/fhss_total_limit.json", "page": "https://retirementwealth.com.au/rules/fhss/fhss-total-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/fhss_total_limit/2022-07-01.json" } }, { "id": "fhss_concessional_share", "former_ids": [], "label": "First home super saver scheme: share of concessional contributions that can be released", "category": "fhss", "category_label": "First home super saver scheme", "concept": "super.fhss.concessional_contributions_share", "kind": "rate", "dimensions": {}, "value": 85, "display_value": "85%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.85, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "About FHSS release amounts", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/withdrawing-and-using-your-super/early-access-to-super/first-home-super-saver-scheme/about-fhss-release-amounts", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of eligible concessional contributions that counts towards the maximum release amount. Eligible non-concessional contributions count in full. The effective date comes from the Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017, which counts contributions for financial years starting on or after 1 July 2017.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "First home super saver scheme: share of concessional contributions that can be released: 85%, applies from 1 July 2017. Official source: ATO, About FHSS release amounts (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/fhss/fhss-concessional-share/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/fhss_concessional_share.json", "page": "https://retirementwealth.com.au/rules/fhss/fhss-concessional-share/", "current_value": "https://retirementwealth.com.au/api/v2/figures/fhss_concessional_share/2017-07-01.json" } }, { "id": "carry_forward_balance_limit", "former_ids": [], "label": "Carry-forward concessional contributions: total super balance limit", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.carry_forward.balance_limit", "kind": "threshold", "dimensions": {}, "value": 500000, "display_value": "$500,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2018-07-01", "effective_from_basis": "value", "validity": { "from": "2018-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Contributions caps", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Total super balance must be less than this amount on 30 June of the previous financial year for a person to use unused concessional cap amounts from earlier years. The ATO gives this rule from 1 July 2018 and says 2019-20 was the first year unused amounts could be carried forward to.", "conditions": [ { "text": "Total super balance must be less than this amount on 30 June of the previous financial year for a person to use unused concessional cap amounts from earlier years." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Carry-forward concessional contributions: total super balance limit: $500,000, applies from 1 July 2018. Official source: ATO, Contributions caps (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/carry-forward-balance-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/carry_forward_balance_limit.json", "page": "https://retirementwealth.com.au/rules/super-caps/carry-forward-balance-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/carry_forward_balance_limit/2018-07-01.json" } }, { "id": "carry_forward_years", "former_ids": [], "label": "Carry-forward concessional contributions: years unused cap amounts stay available", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.carry_forward.years_available", "kind": "duration", "dimensions": {}, "value": 5, "display_value": "5 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2018-07-01", "effective_from_basis": "value", "validity": { "from": "2018-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Contributions caps", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The ATO says unused concessional cap amounts are available for this many years at most and then expire. The ATO gives the carry-forward rule from 1 July 2018.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Carry-forward concessional contributions: years unused cap amounts stay available: 5 years, applies from 1 July 2018. Official source: ATO, Contributions caps (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/carry-forward-years/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/carry_forward_years.json", "page": "https://retirementwealth.com.au/rules/super-caps/carry-forward-years/", "current_value": "https://retirementwealth.com.au/api/v2/figures/carry_forward_years/2018-07-01.json" } }, { "id": "cgt_cap", "former_ids": [], "label": "CGT cap amount for super contributions", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.cgt_cap", "kind": "cap", "dimensions": {}, "value": 1935000, "display_value": "$1,935,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Contributions caps", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A lifetime limit on the super contributions that can be excluded from the non-concessional contributions cap under the CGT cap. It covers excluded capital gains tax (CGT) contributions. Indexed in line with average weekly ordinary time earnings (AWOTE).", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 6, "recorded_at": "2026-10-11T09:03:05Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "CGT cap amount for super contributions: $1,935,000, applies from 1 July 2026. Official source: ATO, Contributions caps (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/cgt-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/cgt_cap.json", "page": "https://retirementwealth.com.au/rules/super-caps/cgt-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/cgt_cap/2026-07-01.json" } }, { "id": "div296_indexation_step_lower", "former_ids": [], "label": "Division 296 lower threshold: indexation increment", "category": "div296", "category_label": "Division 296 tax", "concept": "super.division_296.threshold_indexation_increment", "kind": "increment", "dimensions": { "balance_threshold": "large" }, "value": 150000, "display_value": "$150,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Division 296 tax thresholds and interest", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-296-tax-thresholds-and-interest", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The large super balance threshold is indexed in line with the consumer price index, in increments of this amount. Section 960-285 of the Income Tax Assessment Act 1997 rounds the indexed amount down to a multiple of this amount. The ATO says Division 296 tax applies from 1 July 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "Section 960-285", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "div296_indexation_step_upper" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 296 lower threshold: indexation increment: $150,000, applies from 1 July 2026. Official source: ATO, Division 296 tax thresholds and interest (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div296/div296-indexation-step-lower/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div296_indexation_step_lower.json", "page": "https://retirementwealth.com.au/rules/div296/div296-indexation-step-lower/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div296_indexation_step_lower/2026-07-01.json" } }, { "id": "div296_indexation_step_upper", "former_ids": [], "label": "Division 296 upper threshold: indexation increment", "category": "div296", "category_label": "Division 296 tax", "concept": "super.division_296.threshold_indexation_increment", "kind": "increment", "dimensions": { "balance_threshold": "very_large" }, "value": 500000, "display_value": "$500,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Division 296 tax thresholds and interest", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-296-tax-thresholds-and-interest", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The very large super balance threshold is indexed in line with the consumer price index, in increments of this amount. Section 960-285 of the Income Tax Assessment Act 1997 rounds the indexed amount down to a multiple of this amount. The ATO says Division 296 tax applies from 1 July 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "Section 960-285", "role": "indexation" } ], "derivation": null, "related": { "same_concept": [ "div296_indexation_step_lower" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 296 upper threshold: indexation increment: $500,000, applies from 1 July 2026. Official source: ATO, Division 296 tax thresholds and interest (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div296/div296-indexation-step-upper/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div296_indexation_step_upper.json", "page": "https://retirementwealth.com.au/rules/div296/div296-indexation-step-upper/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div296_indexation_step_upper/2026-07-01.json" } }, { "id": "div296_first_indexation_year", "former_ids": [], "label": "Division 296 thresholds: first income year of indexation", "category": "div296", "category_label": "Division 296 tax", "concept": "super.division_296.first_indexation_year", "kind": "year", "dimensions": {}, "value": 2027, "display_value": "2027-28", "unit": { "code": "income_year", "plain": "Income year (stored as the year it starts in)", "quantity": "year", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026", "publisher": "legislation.gov.au", "url": "https://www.legislation.gov.au/C2026A00008/asmade/2026-03-13/text/original/epub/OEBPS/document_1/document_1.html", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The first income year for which the two Division 296 thresholds are worked out by indexing, under sections 296-30 and 296-35 of the Income Tax Assessment Act 1997. The amounts for the income year before it are set in the Act. The value is the calendar year in which that income year starts. The Act notes that annual indexation does not necessarily increase a threshold.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "sections 296-30 and 296-35", "role": "sets_value" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Division 296 thresholds: first income year of indexation: 2027-28, applies from 1 July 2026. Official source: legislation.gov.au, Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div296/div296-first-indexation-year/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/div296_first_indexation_year.json", "page": "https://retirementwealth.com.au/rules/div296/div296-first-indexation-year/", "current_value": "https://retirementwealth.com.au/api/v2/figures/div296_first_indexation_year/2026-07-01.json" } }, { "id": "bring_forward_balance_limit_3_years", "former_ids": [], "label": "Bring-forward: total super balance limit for a 3-year period", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.bring_forward.balance_limit", "kind": "threshold", "dimensions": { "bring_forward_period_years": 3 }, "value": 1840000, "display_value": "$1,840,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Non-concessional contributions cap", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Total super balance on 30 June of the previous financial year must be less than this amount for a person to contribute up to 3 times the annual non-concessional contributions cap over 3 years. The ATO says these limits are based on the non-concessional contributions cap and the general transfer balance cap.", "conditions": [ { "text": "Total super balance on 30 June of the previous financial year must be less than this amount for a person to contribute up to 3 times the annual non-concessional contributions cap over 3 years." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "-": [ { "var": "transfer_balance_cap" }, { "*": [ 2, { "var": "non_concessional_cap" } ] } ] }, "inputs": { "transfer_balance_cap": "transfer_balance_cap_general", "non_concessional_cap": "non_concessional_cap" }, "basis": "observed", "valid_from": "2017-07-01", "description": "The general transfer balance cap less two times the non-concessional contributions cap." }, "related": { "same_concept": [ "bring_forward_balance_limit_2_years" ], "inputs": [ "transfer_balance_cap_general", "non_concessional_cap" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Bring-forward: total super balance limit for a 3-year period: $1,840,000, applies from 1 July 2026. Official source: ATO, Non-concessional contributions cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/bring-forward-balance-limit-3-years/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/bring_forward_balance_limit_3_years.json", "page": "https://retirementwealth.com.au/rules/super-caps/bring-forward-balance-limit-3-years/", "current_value": "https://retirementwealth.com.au/api/v2/figures/bring_forward_balance_limit_3_years/2026-07-01.json" } }, { "id": "bring_forward_balance_limit_2_years", "former_ids": [], "label": "Bring-forward: total super balance limit for a 2-year period", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.bring_forward.balance_limit", "kind": "threshold", "dimensions": { "bring_forward_period_years": 2 }, "value": 1970000, "display_value": "$1,970,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Non-concessional contributions cap", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Total super balance on 30 June of the previous financial year must be less than this amount for a person to contribute up to 2 times the annual non-concessional contributions cap over 2 years. At or above this amount there is no bring-forward period. The ATO says these limits are based on the non-concessional contributions cap and the general transfer balance cap.", "conditions": [ { "text": "Total super balance on 30 June of the previous financial year must be less than this amount for a person to contribute up to 2 times the annual non-concessional contributions cap over 2 years." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "-": [ { "var": "transfer_balance_cap" }, { "var": "non_concessional_cap" } ] }, "inputs": { "transfer_balance_cap": "transfer_balance_cap_general", "non_concessional_cap": "non_concessional_cap" }, "basis": "observed", "valid_from": "2017-07-01", "description": "The general transfer balance cap less the non-concessional contributions cap." }, "related": { "same_concept": [ "bring_forward_balance_limit_3_years" ], "inputs": [ "transfer_balance_cap_general", "non_concessional_cap" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Bring-forward: total super balance limit for a 2-year period: $1,970,000, applies from 1 July 2026. Official source: ATO, Non-concessional contributions cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/bring-forward-balance-limit-2-years/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/bring_forward_balance_limit_2_years.json", "page": "https://retirementwealth.com.au/rules/super-caps/bring-forward-balance-limit-2-years/", "current_value": "https://retirementwealth.com.au/api/v2/figures/bring_forward_balance_limit_2_years/2026-07-01.json" } }, { "id": "ncc_bring_forward_2_years", "former_ids": [], "label": "Non-concessional contribution under a 2-year bring-forward", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.bring_forward.max_amount", "kind": "cap", "dimensions": { "bring_forward_period_years": 2 }, "value": 260000, "display_value": "$260,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Non-concessional contributions cap", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Two times the annual non-concessional contributions cap, over 2 years. It applies where total super balance on 30 June of the previous financial year is at or above the limit for a 3-year period and below the limit for a 2-year period.", "conditions": [ { "text": "It applies where total super balance on 30 June of the previous financial year is at or above the limit for a 3-year period and below the limit for a 2-year period." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "*": [ 2, { "var": "non_concessional_cap" } ] }, "inputs": { "non_concessional_cap": "non_concessional_cap" }, "basis": "stated", "description": "Two times the non-concessional contributions cap." }, "related": { "same_concept": [ "ncc_bring_forward_max" ], "inputs": [ "non_concessional_cap" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Non-concessional contribution under a 2-year bring-forward: $260,000, applies from 1 July 2026. Official source: ATO, Non-concessional contributions cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/ncc-bring-forward-2-years/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/ncc_bring_forward_2_years.json", "page": "https://retirementwealth.com.au/rules/super-caps/ncc-bring-forward-2-years/", "current_value": "https://retirementwealth.com.au/api/v2/figures/ncc_bring_forward_2_years/2026-07-01.json" } }, { "id": "bring_forward_age_limit", "former_ids": [], "label": "Bring-forward: age limit", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.bring_forward.age_limit", "kind": "age", "dimensions": {}, "value": 75, "display_value": "75 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2022-07-01", "effective_from_basis": "value", "validity": { "from": "2022-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Non-concessional contributions cap", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A person under this age at any time in a financial year is eligible to use the bring-forward arrangement in that year, subject to total super balance and to the rules on what contributions a fund can accept. The ATO gives this age for the 2022-23 and later financial years.", "conditions": [ { "text": "A person under this age at any time in a financial year is eligible to use the bring-forward arrangement in that year, subject to total super balance and to the rules on what contributions a fund can accept." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Bring-forward: age limit: 75 years, applies from 1 July 2022. Official source: ATO, Non-concessional contributions cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/bring-forward-age-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/bring_forward_age_limit.json", "page": "https://retirementwealth.com.au/rules/super-caps/bring-forward-age-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/bring_forward_age_limit/2022-07-01.json" } }, { "id": "transfer_balance_cap_indexation_step", "former_ids": [], "label": "General transfer balance cap: indexation increment", "category": "super_caps", "category_label": "Super caps", "concept": "super.transfer_balance_cap.indexation_increment", "kind": "increment", "dimensions": {}, "value": 100000, "display_value": "$100,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Calculating your personal transfer balance cap", "publisher": "ATO", "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/withdrawing-and-using-your-super/retirement-withdrawal-lump-sum-or-income-stream/calculating-your-personal-transfer-balance-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The general transfer balance cap is indexed in line with the consumer price index, in increments of this amount. A person's own cap rises by a share of each increase, worked out from the highest balance their transfer balance account has had. A person whose highest balance has equalled or exceeded their cap is not eligible for indexation. The ATO says the transfer balance cap applies from 1 July 2017.", "conditions": [ { "text": "A person whose highest balance has equalled or exceeded their cap is not eligible for indexation." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "General transfer balance cap: indexation increment: $100,000, applies from 1 July 2017. Official source: ATO, Calculating your personal transfer balance cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/transfer-balance-cap-indexation-step/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/transfer_balance_cap_indexation_step.json", "page": "https://retirementwealth.com.au/rules/super-caps/transfer-balance-cap-indexation-step/", "current_value": "https://retirementwealth.com.au/api/v2/figures/transfer_balance_cap_indexation_step/2017-07-01.json" } }, { "id": "defined_benefit_income_cap", "former_ids": [], "label": "Defined benefit income cap", "category": "super_caps", "category_label": "Super caps", "concept": "super.defined_benefit_income_cap", "kind": "cap", "dimensions": {}, "value": 131250, "display_value": "$131,250 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Transfer balance cap", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/transfer-balance-cap", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "An annual limit on income from capped defined benefit income streams. The ATO says a person aged 60 or over whose capped defined benefit income exceeds the cap may have additional tax liabilities.", "conditions": [ { "text": "The ATO says a person aged 60 or over whose capped defined benefit income exceeds the cap may have additional tax liabilities." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "/": [ { "var": "transfer_balance_cap" }, 16 ] }, "inputs": { "transfer_balance_cap": "transfer_balance_cap_general" }, "basis": "observed", "valid_from": "2017-07-01", "description": "The general transfer balance cap divided by 16." }, "related": { "same_concept": [], "inputs": [ "transfer_balance_cap_general" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Defined benefit income cap: $131,250 a year, applies from 1 July 2026. Official source: ATO, Transfer balance cap (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/defined-benefit-income-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/defined_benefit_income_cap.json", "page": "https://retirementwealth.com.au/rules/super-caps/defined-benefit-income-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/defined_benefit_income_cap/2026-07-01.json" } }, { "id": "concessional_cap_indexation_step", "former_ids": [], "label": "Concessional contributions cap: indexation increment", "category": "super_caps", "category_label": "Super caps", "concept": "super.contributions.concessional_cap_indexation_increment", "kind": "increment", "dimensions": {}, "value": 2500, "display_value": "$2,500", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2017-07-01", "effective_from_basis": "value", "validity": { "from": "2017-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Income Tax Assessment Act 1997, section 960-285 (compilation No. 267, volume 10)", "publisher": "legislation.gov.au", "url": "https://www.legislation.gov.au/C2004A05138/2026-08-27/2026-08-27/text/original/epub/OEBPS/document_10/document_10.html", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The concessional contributions cap is indexed in line with average weekly ordinary time earnings and rounded down to a multiple of this amount, under section 960-285 of the Income Tax Assessment Act 1997. The effective date is the start of 2017-18, the base year for this indexation. The Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 replaced the section and set this amount.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Income Tax Assessment Act 1997", "provision": "section 960-285", "role": "indexation" }, { "instrument": "Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 7, "recorded_at": "2026-10-11T09:14:43Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Concessional contributions cap: indexation increment: $2,500, applies from 1 July 2017. Official source: legislation.gov.au, Income Tax Assessment Act 1997, section 960-285 (compilation No. 267, volume 10) (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super-caps/concessional-cap-indexation-step/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/concessional_cap_indexation_step.json", "page": "https://retirementwealth.com.au/rules/super-caps/concessional-cap-indexation-step/", "current_value": "https://retirementwealth.com.au/api/v2/figures/concessional_cap_indexation_step/2017-07-01.json" } }, { "id": "sah_contribution_clinical", "former_ids": [], "label": "Support at Home contribution rate: clinical supports", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.support_at_home.contribution_rate", "kind": "rate", "dimensions": { "service_category": "clinical" }, "value": 0, "display_value": "0%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Support at Home costs and contributions", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/support-home-costs-and-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The rate for clinical supports such as nursing. The My Aged Care table shows this rate for each income and assets assessment outcome, and for care management. Contribution rates are a percentage of the price of each service received. My Aged Care says Support at Home participants contribute on this basis from 1 November 2025.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "sah_contribution_independence_full_pensioner", "sah_contribution_everyday_living_full_pensioner", "sah_contribution_independence_self_funded", "sah_contribution_everyday_living_self_funded" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Support at Home contribution rate: clinical supports: 0%, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Support at Home costs and contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/sah-contribution-clinical/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_clinical.json", "page": "https://retirementwealth.com.au/rules/aged-care/sah-contribution-clinical/", "current_value": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_clinical/2025-11-01.json" } }, { "id": "sah_contribution_independence_full_pensioner", "former_ids": [], "label": "Support at Home contribution rate: independence, full pensioner", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.support_at_home.contribution_rate", "kind": "rate", "dimensions": { "service_category": "independence", "means_status": "full_pensioner" }, "value": 5, "display_value": "5%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.05, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Support at Home costs and contributions", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/support-home-costs-and-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The rate a full pensioner pays for services in the independence category. Contribution rates are a percentage of the price of each service received. Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment. My Aged Care says the government fully funds personal care services from 1 October 2026. My Aged Care says Support at Home participants contribute on this basis from 1 November 2025.", "conditions": [], "exceptions": [ { "text": "Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "sah_contribution_clinical", "sah_contribution_everyday_living_full_pensioner", "sah_contribution_independence_self_funded", "sah_contribution_everyday_living_self_funded" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Support at Home contribution rate: independence, full pensioner: 5%, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Support at Home costs and contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/sah-contribution-independence-full-pensioner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_independence_full_pensioner.json", "page": "https://retirementwealth.com.au/rules/aged-care/sah-contribution-independence-full-pensioner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_independence_full_pensioner/2025-11-01.json" } }, { "id": "sah_contribution_everyday_living_full_pensioner", "former_ids": [], "label": "Support at Home contribution rate: everyday living, full pensioner", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.support_at_home.contribution_rate", "kind": "rate", "dimensions": { "service_category": "everyday_living", "means_status": "full_pensioner" }, "value": 17.5, "display_value": "17.5%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.175, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Support at Home costs and contributions", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/support-home-costs-and-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The rate a full pensioner pays for everyday living services such as cleaning and gardening. Contribution rates are a percentage of the price of each service received. Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment. My Aged Care says Support at Home participants contribute on this basis from 1 November 2025.", "conditions": [], "exceptions": [ { "text": "Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "sah_contribution_clinical", "sah_contribution_independence_full_pensioner", "sah_contribution_independence_self_funded", "sah_contribution_everyday_living_self_funded" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Support at Home contribution rate: everyday living, full pensioner: 17.5%, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Support at Home costs and contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/sah-contribution-everyday-living-full-pensioner/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_everyday_living_full_pensioner.json", "page": "https://retirementwealth.com.au/rules/aged-care/sah-contribution-everyday-living-full-pensioner/", "current_value": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_everyday_living_full_pensioner/2025-11-01.json" } }, { "id": "sah_contribution_independence_self_funded", "former_ids": [], "label": "Support at Home contribution rate: independence, self-funded retiree with no Commonwealth Seniors Health Card", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.support_at_home.contribution_rate", "kind": "rate", "dimensions": { "service_category": "independence", "means_status": "not_eligible_for_pension_or_cshc" }, "value": 50, "display_value": "50%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.5, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Support at Home costs and contributions", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/support-home-costs-and-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The rate for a person who is not eligible for the pension or the Commonwealth Seniors Health Card, for services in the independence category. It also applies where a person has not disclosed their means. Contribution rates are a percentage of the price of each service received. Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment. My Aged Care says the government fully funds personal care services from 1 October 2026. My Aged Care says Support at Home participants contribute on this basis from 1 November 2025.", "conditions": [ { "text": "It also applies where a person has not disclosed their means." } ], "exceptions": [ { "text": "Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "sah_contribution_clinical", "sah_contribution_independence_full_pensioner", "sah_contribution_everyday_living_full_pensioner", "sah_contribution_everyday_living_self_funded" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Support at Home contribution rate: independence, self-funded retiree with no Commonwealth Seniors Health Card: 50%, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Support at Home costs and contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/sah-contribution-independence-self-funded/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_independence_self_funded.json", "page": "https://retirementwealth.com.au/rules/aged-care/sah-contribution-independence-self-funded/", "current_value": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_independence_self_funded/2025-11-01.json" } }, { "id": "sah_contribution_everyday_living_self_funded", "former_ids": [], "label": "Support at Home contribution rate: everyday living, self-funded retiree with no Commonwealth Seniors Health Card", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.support_at_home.contribution_rate", "kind": "rate", "dimensions": { "service_category": "everyday_living", "means_status": "not_eligible_for_pension_or_cshc" }, "value": 80, "display_value": "80%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.8, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Support at Home costs and contributions", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/support-home-costs-and-contributions", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The rate for a person who is not eligible for the pension or the Commonwealth Seniors Health Card, for everyday living services such as cleaning and gardening. It also applies where a person has not disclosed their means. Contribution rates are a percentage of the price of each service received. Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment. My Aged Care says Support at Home participants contribute on this basis from 1 November 2025.", "conditions": [ { "text": "It also applies where a person has not disclosed their means." } ], "exceptions": [ { "text": "Part pensioners and self-funded holders of a Commonwealth Seniors Health Card pay a tapered rate between the full pensioner rate and the self-funded rate, based on their income and assets assessment.", "modelled": false } ], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "sah_contribution_clinical", "sah_contribution_independence_full_pensioner", "sah_contribution_everyday_living_full_pensioner", "sah_contribution_independence_self_funded" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Support at Home contribution rate: everyday living, self-funded retiree with no Commonwealth Seniors Health Card: 80%, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Support at Home costs and contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/sah-contribution-everyday-living-self-funded/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_everyday_living_self_funded.json", "page": "https://retirementwealth.com.au/rules/aged-care/sah-contribution-everyday-living-self-funded/", "current_value": "https://retirementwealth.com.au/api/v2/figures/sah_contribution_everyday_living_self_funded/2025-11-01.json" } }, { "id": "basic_daily_fee", "former_ids": [], "label": "Aged care home basic daily fee (maximum)", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.basic_daily_fee", "kind": "amount", "dimensions": {}, "value": 68.93, "display_value": "$68.93 a day", "unit": { "code": "AUD_per_day", "plain": "Australian dollars per day", "quantity": "money", "currency": "AUD", "per": "day", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A fee for daily living services such as meals, cleaning and laundry. My Aged Care says each aged care home resident pays it, and that it is set as a share of the single basic Age Pension rate and indexed on 20 March and 20 September each year. The effective date comes from the Department of Health, Disability and Ageing schedule of fees and charges from 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home basic daily fee (maximum): $68.93 a day, applies from 20 September 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/basic-daily-fee/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/basic_daily_fee.json", "page": "https://retirementwealth.com.au/rules/aged-care/basic-daily-fee/", "current_value": "https://retirementwealth.com.au/api/v2/figures/basic_daily_fee/2026-09-20.json" } }, { "id": "hotelling_contribution_max", "former_ids": [], "label": "Aged care home hotelling contribution (maximum)", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.hotelling_contribution", "kind": "cap", "dimensions": { "cohort": "fee_arrangements_2025_11_01" }, "value": 22.15, "display_value": "$22.15 a day", "unit": { "code": "AUD_per_day", "plain": "Australian dollars per day", "quantity": "money", "currency": "AUD", "per": "day", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most a resident on the 1 November 2025 fee arrangements can be asked to pay towards the hotelling supplement, based on a means assessment. My Aged Care says the supplement is indexed in March and September each year. The department's schedules from 1 November 2025 to 20 September 2026 each show this amount.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home hotelling contribution (maximum): $22.15 a day, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/hotelling-contribution-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/hotelling_contribution_max.json", "page": "https://retirementwealth.com.au/rules/aged-care/hotelling-contribution-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/hotelling_contribution_max/2025-11-01.json" } }, { "id": "nccc_daily_cap", "former_ids": [], "label": "Non-clinical care contribution: daily cap", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.non_clinical_care_contribution.daily_cap", "kind": "cap", "dimensions": { "cohort": "fee_arrangements_2025_11_01" }, "value": 109.45, "display_value": "$109.45 a day", "unit": { "code": "AUD_per_day", "plain": "Australian dollars per day", "quantity": "money", "currency": "AUD", "per": "day", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most a resident on the 1 November 2025 fee arrangements can be asked to pay each day towards non-clinical care such as bathing, mobility assistance and lifestyle activities. My Aged Care says the cap changes with indexation in March and September. The effective date comes from the Department of Health, Disability and Ageing schedule of fees and charges from 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Non-clinical care contribution: daily cap: $109.45 a day, applies from 20 September 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/nccc-daily-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/nccc_daily_cap.json", "page": "https://retirementwealth.com.au/rules/aged-care/nccc-daily-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/nccc_daily_cap/2026-09-20.json" } }, { "id": "nccc_years_cap", "former_ids": [], "label": "Non-clinical care contribution: years of contributions after which it stops", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.non_clinical_care_contribution.years_cap", "kind": "duration", "dimensions": { "cohort": "fee_arrangements_2025_11_01" }, "value": 4, "display_value": "4 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A resident stops paying the non-clinical care contribution after this many years of cumulative contributions, or on reaching the lifetime cap, whichever comes first. It is part of the 1 November 2025 fee arrangements.", "conditions": [ { "text": "A resident stops paying the non-clinical care contribution after this many years of cumulative contributions, or on reaching the lifetime cap, whichever comes first." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Non-clinical care contribution: years of contributions after which it stops: 4 years, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/nccc-years-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/nccc_years_cap.json", "page": "https://retirementwealth.com.au/rules/aged-care/nccc-years-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/nccc_years_cap/2025-11-01.json" } }, { "id": "mtcf_max_daily", "former_ids": [], "label": "Means tested care fee: maximum daily fee", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_tested_care_fee.daily_max", "kind": "cap", "dimensions": { "cohort": "fee_arrangements_2014_07_01" }, "value": 380.46, "display_value": "$380.46 a day", "unit": { "code": "AUD_per_day", "plain": "Australian dollars per day", "quantity": "money", "currency": "AUD", "per": "day", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-10-01", "effective_from_basis": "value", "validity": { "from": "2026-10-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "ad_hoc", "review_dates": [], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most a resident on the 1 July 2014 fee arrangements can be asked to pay each day as a means tested care fee. Annual and lifetime caps also apply. The department's schedule from 20 September 2026 gives this amount from 1 October 2026. Its schedules list changes on 1 October 2025, 1 April 2026, 1 July 2026 and 1 October 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Means tested care fee: maximum daily fee: $380.46 a day, applies from 1 October 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/mtcf-max-daily/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/mtcf_max_daily.json", "page": "https://retirementwealth.com.au/rules/aged-care/mtcf-max-daily/", "current_value": "https://retirementwealth.com.au/api/v2/figures/mtcf_max_daily/2026-10-01.json" } }, { "id": "mtcf_annual_cap", "former_ids": [], "label": "Means tested care fee: annual cap", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_tested_care_fee.annual_cap", "kind": "cap", "dimensions": { "cohort": "fee_arrangements_2014_07_01" }, "value": 37055.98, "display_value": "$37,055.98 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most a resident on the 1 July 2014 fee arrangements can be asked to pay in means tested care fees in a year. My Aged Care says the cap changes with indexation in March and September. The effective date comes from the Department of Health, Disability and Ageing schedule of fees and charges from 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Means tested care fee: annual cap: $37,055.98 a year, applies from 20 September 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/mtcf-annual-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/mtcf_annual_cap.json", "page": "https://retirementwealth.com.au/rules/aged-care/mtcf-annual-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/mtcf_annual_cap/2026-09-20.json" } }, { "id": "mtcf_lifetime_cap", "former_ids": [], "label": "Means tested care fee: lifetime cap", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_tested_care_fee.lifetime_cap", "kind": "cap", "dimensions": { "cohort": "fee_arrangements_2014_07_01" }, "value": 88934.57, "display_value": "$88,934.57", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most a resident on the 1 July 2014 fee arrangements can be asked to pay in means tested care fees in their lifetime. My Aged Care says the same cap applies to Support at Home contributions for people covered by the no worse off principle, and that it changes with indexation in March and September. The effective date comes from the Department of Health, Disability and Ageing schedule of fees and charges from 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Means tested care fee: lifetime cap: $88,934.57, applies from 20 September 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/mtcf-lifetime-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/mtcf_lifetime_cap.json", "page": "https://retirementwealth.com.au/rules/aged-care/mtcf-lifetime-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/mtcf_lifetime_cap/2026-09-20.json" } }, { "id": "max_accommodation_supplement", "former_ids": [], "label": "Maximum accommodation supplement", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.accommodation_supplement.max", "kind": "amount", "dimensions": {}, "value": 73.73, "display_value": "$73.73 a day", "unit": { "code": "AUD_per_day", "plain": "Australian dollars per day", "quantity": "money", "currency": "AUD", "per": "day", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The maximum daily amount of the accommodation supplement, which the government pays to an aged care home for a low means resident. My Aged Care says a low means resident may need to pay some or all of it as an accommodation contribution. Read in the department's schedule from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Maximum accommodation supplement: $73.73 a day, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/max-accommodation-supplement/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/max_accommodation_supplement.json", "page": "https://retirementwealth.com.au/rules/aged-care/max-accommodation-supplement/", "current_value": "https://retirementwealth.com.au/api/v2/figures/max_accommodation_supplement/2026-09-20.json" } }, { "id": "max_refundable_accommodation_deposit", "former_ids": [], "label": "Maximum refundable accommodation deposit without pricing authority approval", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.refundable_accommodation_deposit.max_without_approval", "kind": "cap", "dimensions": {}, "value": 789686, "display_value": "$789,686", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most an aged care home can charge as a refundable accommodation deposit without prior approval from the Independent Health and Aged Care Pricing Authority. My Aged Care says the maximum increases with indexation in July each year. Read in the department's schedules from 1 July 2026 and 20 September 2026, which are PDFs linked from the source page.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Maximum refundable accommodation deposit without pricing authority approval: $789,686, applies from 1 July 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/max-refundable-accommodation-deposit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/max_refundable_accommodation_deposit.json", "page": "https://retirementwealth.com.au/rules/aged-care/max-refundable-accommodation-deposit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/max_refundable_accommodation_deposit/2026-07-01.json" } }, { "id": "mpir", "former_ids": [], "label": "Maximum permissible interest rate (MPIR) for aged care accommodation", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.maximum_permissible_interest_rate", "kind": "rate", "dimensions": {}, "value": 8.51, "display_value": "8.51% a year", "unit": { "code": "percent_per_year", "plain": "Per cent per year", "quantity": "ratio", "currency": null, "per": "year", "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.0851, "effective_from": "2026-10-01", "effective_from_basis": "value", "validity": { "from": "2026-10-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": { "selector": "fixed_at_event", "text": "the rate applying to a resident is fixed when they agree a room price or enter care" }, "resets": "1_january_1_april_1_july_1_october", "review_dates": [ "01-01", "04-01", "07-01", "10-01" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "Used to work out a daily accommodation payment from an agreed room price. The department's schedule from 20 September 2026 gives this rate for 1 October 2026 to 31 December 2026. My Aged Care says the rate is updated quarterly, and that the rate applying to a resident is fixed when they agree a room price or enter care.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Maximum permissible interest rate (MPIR) for aged care accommodation: 8.51% a year, applies from 1 October 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/mpir/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/mpir.json", "page": "https://retirementwealth.com.au/rules/aged-care/mpir/", "current_value": "https://retirementwealth.com.au/api/v2/figures/mpir/2026-10-01.json" } }, { "id": "rad_retention_rate", "former_ids": [], "label": "Refundable accommodation deposit retention rate", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.refundable_accommodation_deposit.retention_rate", "kind": "rate", "dimensions": { "cohort": "first_entered_residential_care_from_2025_11_01" }, "value": 2, "display_value": "2% a year", "unit": { "code": "percent_per_year", "plain": "Per cent per year", "quantity": "ratio", "currency": null, "per": "year", "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.02, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Understanding aged care home accommodation costs", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/understanding-aged-care-home-accommodation-costs", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The share of a refundable accommodation deposit or contribution balance that a provider keeps each year, deducted regularly. It applies to people who first enter residential aged care on or after 1 November 2025 and pay by refundable deposit in full or in part.", "conditions": [ { "text": "It applies to people who first enter residential aged care on or after 1 November 2025 and pay by refundable deposit in full or in part." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Refundable accommodation deposit retention rate: 2% a year, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Understanding aged care home accommodation costs (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rad-retention-rate/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rad_retention_rate.json", "page": "https://retirementwealth.com.au/rules/aged-care/rad-retention-rate/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rad_retention_rate/2025-11-01.json" } }, { "id": "rad_retention_years", "former_ids": [], "label": "Refundable accommodation deposit retention: years after which it stops", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.refundable_accommodation_deposit.retention_years", "kind": "duration", "dimensions": { "cohort": "first_entered_residential_care_from_2025_11_01" }, "value": 5, "display_value": "5 years", "unit": { "code": "years", "plain": "Years", "quantity": "time", "currency": null, "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2025-11-01", "effective_from_basis": "value", "validity": { "from": "2025-11-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Understanding aged care home accommodation costs", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/understanding-aged-care-home-accommodation-costs", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "No more retention amounts are deducted from a refundable accommodation deposit or contribution after this many years. It applies to people who first enter residential aged care on or after 1 November 2025.", "conditions": [ { "text": "It applies to people who first enter residential aged care on or after 1 November 2025." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 8, "recorded_at": "2026-10-11T09:38:35Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Refundable accommodation deposit retention: years after which it stops: 5 years, applies from 1 November 2025. Official source: My Aged Care (Department of Health, Disability and Ageing), Understanding aged care home accommodation costs (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rad-retention-years/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rad_retention_years.json", "page": "https://retirementwealth.com.au/rules/aged-care/rad-retention-years/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rad_retention_years/2025-11-01.json" } }, { "id": "heas_max_combined_payment", "former_ids": [], "label": "Home Equity Access Scheme: maximum combined loan and pension payment, as a share of the maximum pension rate", "category": "home_equity", "category_label": "Home Equity Access Scheme", "concept": "home_equity_access_scheme.max_combined_payment", "kind": "cap", "dimensions": {}, "value": 150, "display_value": "150%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 1.5, "effective_from": "2019-07-01", "effective_from_basis": "value", "validity": { "from": "2019-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "How much you can get under the Home Equity Access Scheme", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/how-much-you-can-get-under-home-equity-access-scheme?context=22546", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The combined loan and pension payment each fortnight cannot be more than this share of the maximum pension rate. Services Australia says a person who does not get a pension can get a fortnightly loan payment up to this share of the maximum rate of their qualifying pension. The effective date comes from Schedule 3 of the Social Services and Other Legislation Amendment (Supporting Retirement Incomes) Act 2019, which commenced on 1 July 2019.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Services and Other Legislation Amendment (Supporting Retirement Incomes) Act 2019", "provision": "Schedule 3", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Home Equity Access Scheme: maximum combined loan and pension payment, as a share of the maximum pension rate: 150%, applies from 1 July 2019. Official source: Services Australia, How much you can get under the Home Equity Access Scheme (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/home-equity/heas-max-combined-payment/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/heas_max_combined_payment.json", "page": "https://retirementwealth.com.au/rules/home-equity/heas-max-combined-payment/", "current_value": "https://retirementwealth.com.au/api/v2/figures/heas_max_combined_payment/2019-07-01.json" } }, { "id": "heas_advance_max", "former_ids": [], "label": "Home Equity Access Scheme: maximum advance payments in 26 fortnights, as a share of the maximum pension rate", "category": "home_equity", "category_label": "Home Equity Access Scheme", "concept": "home_equity_access_scheme.advance_payment_max", "kind": "cap", "dimensions": {}, "value": 50, "display_value": "50%", "unit": { "code": "percent", "plain": "Per cent", "quantity": "ratio", "currency": null, "per": null, "per_amount": null, "ratio_divisor": 100 }, "ratio": 0.5, "effective_from": "2022-07-01", "effective_from_basis": "value", "validity": { "from": "2022-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "legislated", "review_dates": [], "source": { "title": "Home Equity Access Scheme advance payments", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/home-equity-access-scheme-advance-payments?context=22546", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most that can be taken as lump sum advance payments in any 26 fortnight period, as a share of the maximum pension rate of the qualifying pension. Services Australia says no more than 2 advance payments can be taken in that period, and that an advance may reduce the fortnightly loan amount available. The effective date comes from the Social Services and Other Legislation Amendment (Pension Loans Scheme Enhancements) Act 2022, which commenced on 1 July 2022.", "conditions": [ { "text": "Services Australia says no more than 2 advance payments can be taken in that period, and that an advance may reduce the fortnightly loan amount available." } ], "exceptions": [], "caveats": [], "legal_basis": [ { "instrument": "Social Services and Other Legislation Amendment (Pension Loans Scheme Enhancements) Act 2022", "role": "effective_date" } ], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Home Equity Access Scheme: maximum advance payments in 26 fortnights, as a share of the maximum pension rate: 50%, applies from 1 July 2022. Official source: Services Australia, Home Equity Access Scheme advance payments (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/home-equity/heas-advance-max/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/heas_advance_max.json", "page": "https://retirementwealth.com.au/rules/home-equity/heas-advance-max/", "current_value": "https://retirementwealth.com.au/api/v2/figures/heas_advance_max/2022-07-01.json" } }, { "id": "funeral_bond_allowable_limit", "former_ids": [], "label": "Funeral bond allowable limit", "category": "age_pension", "category_label": "Age Pension", "concept": "age_pension.assets_test.funeral_bond_allowable_limit", "kind": "threshold", "dimensions": {}, "value": 16250, "display_value": "$16,250", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Funeral bonds and prepaid funerals", "publisher": "Services Australia", "url": "https://www.servicesaustralia.gov.au/funeral-bonds-and-prepaid-funerals?context=22526", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "A funeral bond is not counted in the assets test where the amount invested is under this limit and the person does not also have prepaid funeral expenses. Services Australia says the value of up to 2 bonds can be left out on this basis, that a jointly owned bond has the same limit, and that the Department of Social Services reviews the limit on 1 July each year.", "conditions": [ { "text": "A funeral bond is not counted in the assets test where the amount invested is under this limit and the person does not also have prepaid funeral expenses." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Funeral bond allowable limit: $16,250, applies from 1 July 2026. Official source: Services Australia, Funeral bonds and prepaid funerals (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/age-pension/funeral-bond-allowable-limit/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/funeral_bond_allowable_limit.json", "page": "https://retirementwealth.com.au/rules/age-pension/funeral-bond-allowable-limit/", "current_value": "https://retirementwealth.com.au/api/v2/figures/funeral_bond_allowable_limit/2026-07-01.json" } }, { "id": "sg_max_contribution_base", "former_ids": [], "label": "Super guarantee maximum contribution base", "category": "super", "category_label": "Super basics", "concept": "super.guarantee.max_contribution_base", "kind": "cap", "dimensions": {}, "value": 270830, "display_value": "$270,830 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-07-01", "effective_from_basis": "value", "validity": { "from": "2026-07-01", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "1_july", "review_dates": [ "07-01" ], "source": { "title": "Super guarantee", "publisher": "ATO", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The most of an employee's earnings in a financial year on which an employer must pay super guarantee. The ATO says it is worked out from the concessional contributions cap and the super guarantee rate, rounded down to a multiple of 10 dollars. Before 1 July 2026 the maximum contribution base was a quarterly amount.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": { "expression": { "round_down_to": [ { "/": [ { "var": "concessional_cap" }, { "/": [ { "var": "sg_rate" }, 100 ] } ] }, 10 ] }, "inputs": { "concessional_cap": "concessional_cap", "sg_rate": "sg_rate" }, "basis": "stated", "valid_from": "2026-07-01", "description": "The concessional contributions cap divided by the super guarantee rate, rounded down to a multiple of $10." }, "related": { "same_concept": [], "inputs": [ "concessional_cap", "sg_rate" ], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Super guarantee maximum contribution base: $270,830 a year, applies from 1 July 2026. Official source: ATO, Super guarantee (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/super/sg-max-contribution-base/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/sg_max_contribution_base.json", "page": "https://retirementwealth.com.au/rules/super/sg-max-contribution-base/", "current_value": "https://retirementwealth.com.au/api/v2/figures/sg_max_contribution_base/2026-07-01.json" } }, { "id": "rc_income_free_area_single", "former_ids": [], "label": "Aged care home means assessment: income free area, single", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_free_area", "kind": "threshold", "dimensions": { "household": "single" }, "value": 36454.6, "display_value": "$36,454.60 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "My Aged Care says the government pays the full accommodation costs of a person whose income is below this amount and whose assets are below the asset free area. The effective date comes from the Department of Health, Disability and Ageing schedule of fees and charges from 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_free_area_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: income free area, single: $36,454.60 a year, applies from 20 September 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-free-area-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_free_area_single.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-free-area-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_free_area_single/2026-09-20.json" } }, { "id": "rc_income_free_area_couple_illness_separated_each", "former_ids": [ "rc_income_free_area_couple_illness_separated" ], "label": "Aged care home means assessment: income free area, couple, illness separated (single rate)", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_free_area", "kind": "threshold", "dimensions": { "household": "couple_illness_separated", "basis": "each" }, "value": 35726.6, "display_value": "$35,726.60 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The income free area the department lists for a member of a couple separated by illness, at the single rate. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_free_area_single" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: income free area, couple, illness separated (single rate): $35,726.60 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-free-area-couple-illness-separated-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_free_area_couple_illness_separated_each.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-free-area-couple-illness-separated-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_free_area_couple_illness_separated_each/2026-09-20.json" } }, { "id": "rc_income_threshold_1_single", "former_ids": [], "label": "Aged care home means assessment: first income threshold, single", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "single", "tier": 1, "cohort": "fee_arrangements_2025_11_01" }, "value": 90130.04, "display_value": "$90,130.04 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The first of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_2_single", "rc_income_threshold_3_single", "rc_income_threshold_4_single", "rc_income_threshold_1_couple_illness_separated_each", "rc_income_threshold_2_couple_illness_separated_each", "rc_income_threshold_3_couple_illness_separated_each", "rc_income_threshold_4_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: first income threshold, single: $90,130.04 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-1-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_1_single.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-1-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_1_single/2026-09-20.json" } }, { "id": "rc_income_threshold_2_single", "former_ids": [], "label": "Aged care home means assessment: second income threshold, single", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "single", "tier": 2, "cohort": "fee_arrangements_2025_11_01" }, "value": 105048, "display_value": "$105,048 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The second of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_1_single", "rc_income_threshold_3_single", "rc_income_threshold_4_single", "rc_income_threshold_1_couple_illness_separated_each", "rc_income_threshold_2_couple_illness_separated_each", "rc_income_threshold_3_couple_illness_separated_each", "rc_income_threshold_4_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: second income threshold, single: $105,048 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-2-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_2_single.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-2-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_2_single/2026-09-20.json" } }, { "id": "rc_income_threshold_3_single", "former_ids": [], "label": "Aged care home means assessment: third income threshold, single", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "single", "tier": 3, "cohort": "fee_arrangements_2025_11_01" }, "value": 121173.2, "display_value": "$121,173.20 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The third of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_1_single", "rc_income_threshold_2_single", "rc_income_threshold_4_single", "rc_income_threshold_1_couple_illness_separated_each", "rc_income_threshold_2_couple_illness_separated_each", "rc_income_threshold_3_couple_illness_separated_each", "rc_income_threshold_4_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: third income threshold, single: $121,173.20 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-3-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_3_single.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-3-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_3_single/2026-09-20.json" } }, { "id": "rc_income_threshold_4_single", "former_ids": [], "label": "Aged care home means assessment: fourth income threshold, single", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "single", "tier": 4, "cohort": "fee_arrangements_2025_11_01" }, "value": 145818.4, "display_value": "$145,818.40 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The fourth of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_1_single", "rc_income_threshold_2_single", "rc_income_threshold_3_single", "rc_income_threshold_1_couple_illness_separated_each", "rc_income_threshold_2_couple_illness_separated_each", "rc_income_threshold_3_couple_illness_separated_each", "rc_income_threshold_4_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: fourth income threshold, single: $145,818.40 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-4-single/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_4_single.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-4-single/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_4_single/2026-09-20.json" } }, { "id": "rc_income_threshold_1_couple_illness_separated_each", "former_ids": [ "rc_income_threshold_1_couple_illness_separated" ], "label": "Aged care home means assessment: first income threshold, couple, illness separated (single rate)", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "couple_illness_separated", "basis": "each", "tier": 1, "cohort": "fee_arrangements_2025_11_01" }, "value": 89402.04, "display_value": "$89,402.04 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The first of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_1_single", "rc_income_threshold_2_single", "rc_income_threshold_3_single", "rc_income_threshold_4_single", "rc_income_threshold_2_couple_illness_separated_each", "rc_income_threshold_3_couple_illness_separated_each", "rc_income_threshold_4_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: first income threshold, couple, illness separated (single rate): $89,402.04 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-1-couple-illness-separated-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_1_couple_illness_separated_each.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-1-couple-illness-separated-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_1_couple_illness_separated_each/2026-09-20.json" } }, { "id": "rc_income_threshold_2_couple_illness_separated_each", "former_ids": [ "rc_income_threshold_2_couple_illness_separated" ], "label": "Aged care home means assessment: second income threshold, couple, illness separated (single rate)", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "couple_illness_separated", "basis": "each", "tier": 2, "cohort": "fee_arrangements_2025_11_01" }, "value": 105048, "display_value": "$105,048 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The second of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_1_single", "rc_income_threshold_2_single", "rc_income_threshold_3_single", "rc_income_threshold_4_single", "rc_income_threshold_1_couple_illness_separated_each", "rc_income_threshold_3_couple_illness_separated_each", "rc_income_threshold_4_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: second income threshold, couple, illness separated (single rate): $105,048 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-2-couple-illness-separated-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_2_couple_illness_separated_each.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-2-couple-illness-separated-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_2_couple_illness_separated_each/2026-09-20.json" } }, { "id": "rc_income_threshold_3_couple_illness_separated_each", "former_ids": [ "rc_income_threshold_3_couple_illness_separated" ], "label": "Aged care home means assessment: third income threshold, couple, illness separated (single rate)", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "couple_illness_separated", "basis": "each", "tier": 3, "cohort": "fee_arrangements_2025_11_01" }, "value": 121173.2, "display_value": "$121,173.20 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The third of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_1_single", "rc_income_threshold_2_single", "rc_income_threshold_3_single", "rc_income_threshold_4_single", "rc_income_threshold_1_couple_illness_separated_each", "rc_income_threshold_2_couple_illness_separated_each", "rc_income_threshold_4_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: third income threshold, couple, illness separated (single rate): $121,173.20 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-3-couple-illness-separated-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_3_couple_illness_separated_each.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-3-couple-illness-separated-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_3_couple_illness_separated_each/2026-09-20.json" } }, { "id": "rc_income_threshold_4_couple_illness_separated_each", "former_ids": [ "rc_income_threshold_4_couple_illness_separated" ], "label": "Aged care home means assessment: fourth income threshold, couple, illness separated (single rate)", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.income_threshold", "kind": "threshold", "dimensions": { "household": "couple_illness_separated", "basis": "each", "tier": 4, "cohort": "fee_arrangements_2025_11_01" }, "value": 142906.4, "display_value": "$142,906.40 a year", "unit": { "code": "AUD_per_year", "plain": "Australian dollars per year", "quantity": "money", "currency": "AUD", "per": "year", "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The fourth of four income thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_income_threshold_1_single", "rc_income_threshold_2_single", "rc_income_threshold_3_single", "rc_income_threshold_4_single", "rc_income_threshold_1_couple_illness_separated_each", "rc_income_threshold_2_couple_illness_separated_each", "rc_income_threshold_3_couple_illness_separated_each" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: fourth income threshold, couple, illness separated (single rate): $142,906.40 a year, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-4-couple-illness-separated-each/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_4_couple_illness_separated_each.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-income-threshold-4-couple-illness-separated-each/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_income_threshold_4_couple_illness_separated_each/2026-09-20.json" } }, { "id": "rc_asset_free_area", "former_ids": [], "label": "Aged care home means assessment: asset free area", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.asset_free_area", "kind": "threshold", "dimensions": {}, "value": 66500, "display_value": "$66,500", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Aged care home costs and fees", "publisher": "My Aged Care (Department of Health, Disability and Ageing)", "url": "https://www.myagedcare.gov.au/aged-care-home-costs-and-fees", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "My Aged Care says the government pays the full accommodation costs of a person whose assets are below this amount and whose income is below the income free area. The effective date comes from the Department of Health, Disability and Ageing schedule of fees and charges from 20 September 2026.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: asset free area: $66,500, applies from 20 September 2026. Official source: My Aged Care (Department of Health, Disability and Ageing), Aged care home costs and fees (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-asset-free-area/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_asset_free_area.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-asset-free-area/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_asset_free_area/2026-09-20.json" } }, { "id": "rc_asset_threshold_1", "former_ids": [], "label": "Aged care home means assessment: first asset threshold", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.asset_threshold", "kind": "threshold", "dimensions": { "tier": 1, "cohort": "fee_arrangements_2025_11_01" }, "value": 219858.4, "display_value": "$219,858.40", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The first of four asset thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_asset_threshold_2", "rc_asset_threshold_3", "rc_asset_threshold_4" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: first asset threshold: $219,858.40, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-1/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_1.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-1/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_1/2026-09-20.json" } }, { "id": "rc_asset_threshold_2", "former_ids": [], "label": "Aged care home means assessment: second asset threshold", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.asset_threshold", "kind": "threshold", "dimensions": { "tier": 2, "cohort": "fee_arrangements_2025_11_01" }, "value": 266000, "display_value": "$266,000", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The second of four asset thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_asset_threshold_1", "rc_asset_threshold_3", "rc_asset_threshold_4" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: second asset threshold: $266,000, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-2/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_2.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-2/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_2/2026-09-20.json" } }, { "id": "rc_asset_threshold_3", "former_ids": [], "label": "Aged care home means assessment: third asset threshold", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.asset_threshold", "kind": "threshold", "dimensions": { "tier": 3, "cohort": "fee_arrangements_2025_11_01" }, "value": 369366.66, "display_value": "$369,366.66", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The third of four asset thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_asset_threshold_1", "rc_asset_threshold_2", "rc_asset_threshold_4" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: third asset threshold: $369,366.66, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-3/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_3.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-3/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_3/2026-09-20.json" } }, { "id": "rc_asset_threshold_4", "former_ids": [], "label": "Aged care home means assessment: fourth asset threshold", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.asset_threshold", "kind": "threshold", "dimensions": { "tier": 4, "cohort": "fee_arrangements_2025_11_01" }, "value": 552858.4, "display_value": "$552,858.40", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_1_july_20_september", "review_dates": [ "03-20", "07-01", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The fourth of four asset thresholds the department lists for the residential care means assessment under the 1 November 2025 fee arrangements. The department says a resident whose income or assets are above certain thresholds pays means tested contributions, worked out by Services Australia, and that income and asset thresholds are indexed in March and September each year. The schedule does not set out how each threshold is used. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [ { "type": "use_not_stated", "text": "The schedule does not set out how each threshold is used." } ], "legal_basis": [], "derivation": null, "related": { "same_concept": [ "rc_asset_threshold_1", "rc_asset_threshold_2", "rc_asset_threshold_3" ], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: fourth asset threshold: $552,858.40, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-4/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_4.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-asset-threshold-4/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_asset_threshold_4/2026-09-20.json" } }, { "id": "rc_home_exemption_cap", "former_ids": [], "label": "Aged care home means assessment: home exemption cap", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.means_assessment.home_exemption_cap", "kind": "cap", "dimensions": {}, "value": 219858.4, "display_value": "$219,858.40", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The schedule says the net value of the home above this amount is excluded from the value of the resident's assets, and that the cap applies separately to both members of a couple. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [ { "text": "The schedule says the net value of the home above this amount is excluded from the value of the resident's assets, and that the cap applies separately to both members of a couple." } ], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home means assessment: home exemption cap: $219,858.40, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-home-exemption-cap/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_home_exemption_cap.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-home-exemption-cap/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_home_exemption_cap/2026-09-20.json" } }, { "id": "rc_min_permissible_asset_level", "former_ids": [], "label": "Aged care home: minimum permissible asset level", "category": "aged_care", "category_label": "Aged care", "concept": "aged_care.residential.minimum_permissible_asset_level", "kind": "threshold", "dimensions": {}, "value": 66500, "display_value": "$66,500", "unit": { "code": "AUD", "plain": "Australian dollars", "quantity": "money", "currency": "AUD", "per": null, "per_amount": null, "ratio_divisor": null }, "ratio": null, "effective_from": "2026-09-20", "effective_from_basis": "value", "validity": { "from": "2026-09-20", "to": null, "basis": "value", "status": "in_force" }, "applies_by": null, "resets": "20_march_20_september", "review_dates": [ "03-20", "09-20" ], "source": { "title": "Schedule of Fees and Charges for Residential Care", "publisher": "Department of Health, Disability and Ageing", "url": "https://www.health.gov.au/resources/publications/schedule-of-fees-and-charges-for-residential-care", "type": "primary" }, "verification": { "status": "verified_primary", "checked_on": "2026-10-11" }, "notes": "The schedule describes this as the minimum assets a resident must be left with if they pay at least part of their accommodation costs by refundable deposit. Read in the department's schedule of fees and charges from 20 September 2026, which is a PDF linked from the source page.", "conditions": [], "exceptions": [], "caveats": [], "legal_basis": [], "derivation": null, "related": { "same_concept": [], "inputs": [], "used_by": [] }, "upcoming": [], "first_published": { "release": 10, "recorded_at": "2026-10-11T09:51:15Z" }, "last_changed": { "release": 12, "recorded_at": "2026-10-13T08:24:56Z" }, "cite_as": "Aged care home: minimum permissible asset level: $66,500, applies from 20 September 2026. Official source: Department of Health, Disability and Ageing, Schedule of Fees and Charges for Residential Care (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/aged-care/rc-min-permissible-asset-level/", "links": { "self": "https://retirementwealth.com.au/api/v2/figures/rc_min_permissible_asset_level.json", "page": "https://retirementwealth.com.au/rules/aged-care/rc-min-permissible-asset-level/", "current_value": "https://retirementwealth.com.au/api/v2/figures/rc_min_permissible_asset_level/2026-09-20.json" } } ] }