{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/concessional_cap_indexation_step.json",
  "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_file",
  "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.",
  "figure": {
    "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"
    },
    "timeline": [
      {
        "value": 2500,
        "display_value": "$2,500",
        "ratio": null,
        "effective_from": "2017-07-01",
        "effective_to": null,
        "basis": "value",
        "status": "in_force",
        "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": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/concessional_cap_indexation_step/2017-07-01.json"
      }
    ]
  }
}