Rules and rates
The 133 figures on this site, grouped by topic. Select a figure to see its official source and history.
Age Pension
Selected Age Pension figures: maximum payment rates, supplements, the qualifying age, assets test limits and the funeral bond allowable limit.
- Age Pension age 67 years From 1 July 2023
- Age Pension maximum rate, single (incl. supplements) $1,237.70 a fortnight From 20 September 2026
- Age Pension maximum rate, couple combined (incl. supplements) $1,866 a fortnight From 20 September 2026
- Assets test: full pension threshold, single homeowner $333,000 From 1 July 2026
- Assets test: part pension cut-off, single homeowner $745,750 From 20 September 2026
- Assets test: part pension cut-off, couple homeowner (combined) $1,121,000 From 20 September 2026
- Assets test taper rate $3 a fortnight per $1,000 From 1 January 2017
- Age Pension maximum basic rate, single $1,135.40 a fortnight From 20 September 2026
- Age Pension maximum basic rate, couple (each) $855.90 a fortnight From 20 September 2026
- Maximum Pension Supplement, single $88.20 a fortnight From 20 September 2026
- Maximum Pension Supplement, couple (each) $66.50 a fortnight From 20 September 2026
- Energy Supplement, single $14.10 a fortnight From 20 September 2014
- Energy Supplement, couple (each) $10.60 a fortnight From 20 September 2014
- Assets test: full pension threshold, single non-homeowner $600,000 From 1 July 2026
- Assets test: full pension threshold, couple homeowner (combined) $499,000 From 1 July 2026
- Assets test: full pension threshold, couple non-homeowner (combined) $766,000 From 1 July 2026
- Assets test: part pension cut-off, single non-homeowner $1,012,750 From 20 September 2026
- Assets test: part pension cut-off, couple non-homeowner (combined) $1,388,000 From 20 September 2026
- Funeral bond allowable limit $16,250 From 1 July 2026
Age Pension income test
Selected income test figures for the Age Pension: free areas, taper rates, cut-off points and the Work Bonus.
- Income test: free area, single $226 a fortnight From 1 July 2026
- Income test: free area, couple (combined) $396 a fortnight From 1 July 2026
- Income test taper rate, single 50 cents for each dollar From 20 September 2009
- Income test taper rate, couple (each) 25 cents for each dollar From 20 September 2009
- Income test: cut-off point, single $2,701.40 a fortnight From 20 September 2026
- Income test: cut-off point, couple living together (combined) $4,128 a fortnight From 20 September 2026
- Work Bonus: amount added to the Work Bonus balance each fortnight $300 a fortnight From 1 July 2019
- Work Bonus: maximum balance $11,800 From 1 December 2022
Concession cards
Selected income limits for the Commonwealth Seniors Health Card.
- Commonwealth Seniors Health Card income limit, single $105,048 a year From 20 September 2026
- Commonwealth Seniors Health Card income limit, couple (combined) $168,076 a year From 20 September 2026
- Commonwealth Seniors Health Card income limit, couple separated by illness, respite care or prison (combined) $210,096 a year From 20 September 2026
Deeming
Deeming rates and selected thresholds that Services Australia uses to work out deemed income from financial assets.
- Deeming rate (lower) 1.75% From 20 September 2026
- Deeming rate (upper) 3.75% From 20 September 2026
- Deeming threshold (single) $66,800 From 1 July 2026
- Deeming threshold (couple combined) $110,600 From 1 July 2026
Super basics
Selected superannuation settings set by law.
- Superannuation Guarantee rate 12% From 1 July 2025
- Preservation age 60 years From 1 July 2024
- Payday super: business days for contributions to reach the super fund after payday 7 business days From 1 July 2026
- Age limit for a super fund to accept all types of contributions 75 years From 1 July 2022
- Voluntary contributions: acceptance period after the age limit 28 days Rule since 1 July 2022
- Work test: age from which it applies to deducting personal super contributions 67 years Rule since 1 July 2022
- Work test: hours of gainful employment required 40 hours Rule since 1 July 2022
- Work test: length of the period in which the hours must be worked 30 days Rule since 1 July 2022
- Work test exemption: total super balance limit $300,000 Rule since 1 July 2022
- Super guarantee maximum contribution base $270,830 a year From 1 July 2026
Super caps
Selected limits on contributions to super and on the amount that can move into retirement phase.
- Concessional contributions cap $32,500 a year From 1 July 2026
- Non-concessional contributions cap $130,000 a year From 1 July 2026
- Maximum non-concessional contribution under bring-forward $390,000 From 1 July 2026
- General transfer balance cap $2,100,000 From 1 July 2026
- Carry-forward concessional contributions: total super balance limit $500,000 From 1 July 2018
- Carry-forward concessional contributions: years unused cap amounts stay available 5 years From 1 July 2018
- CGT cap amount for super contributions $1,935,000 From 1 July 2026
- Bring-forward: total super balance limit for a 3-year period $1,840,000 From 1 July 2026
- Bring-forward: total super balance limit for a 2-year period $1,970,000 From 1 July 2026
- Non-concessional contribution under a 2-year bring-forward $260,000 From 1 July 2026
- Bring-forward: age limit 75 years From 1 July 2022
- General transfer balance cap: indexation increment $100,000 From 1 July 2017
- Defined benefit income cap $131,250 a year From 1 July 2026
- Concessional contributions cap: indexation increment $2,500 From 1 July 2017
Super pensions and lump sums
Selected rules for taking money out of super: minimum pension payments, the transition to retirement payment limit and lump sum tax caps.
- Minimum annual pension payment, under 65 4% of the account balance From 1 July 2023
- Minimum annual pension payment, age 65 to 74 5% of the account balance From 1 July 2023
- Minimum annual pension payment, age 75 to 79 6% of the account balance From 1 July 2023
- Minimum annual pension payment, age 80 to 84 7% of the account balance From 1 July 2023
- Minimum annual pension payment, age 85 to 89 9% of the account balance From 1 July 2023
- Minimum annual pension payment, age 90 to 94 11% of the account balance From 1 July 2023
- Minimum annual pension payment, age 95 or more 14% of the account balance From 1 July 2023
- Transition to retirement income stream: maximum annual payment 10% of the account balance Rule since 1 July 2007
- Low rate cap for super lump sums $260,000 From 1 July 2025
- Untaxed plan cap for super lump sums $1,935,000 From 1 July 2026
Government contributions and tax offsets
Selected figures for the super co-contribution, the low income super tax offset and the tax offset for spouse contributions.
- Low income super tax offset: maximum payment $500 a year From 1 July 2017
- Low income super tax offset: income threshold $37,000 a year From 1 July 2017
- Low income super tax offset: rate 15% From 1 July 2017
- Low income super tax offset: minimum payment $10 a year From 1 July 2017
- Super co-contribution: maximum entitlement $500 a year From 1 July 2012
- Super co-contribution: lower income threshold $49,293 a year From 1 July 2026
- Super co-contribution: higher income threshold $64,293 a year From 1 July 2026
- Super co-contribution: matching rate 50% From 1 July 2012
- Spouse contribution tax offset: maximum offset $540 a year Rule since 1 July 2007
- Spouse contribution tax offset: rate 18% Rule since 1 July 2007
- Spouse contribution tax offset: maximum contributions counted $3,000 a year Rule since 1 July 2007
- Spouse contribution tax offset: spouse income above which the offset reduces $37,000 a year From 1 July 2017
- Spouse contribution tax offset: spouse income limit $40,000 a year From 1 July 2017
Division 293 tax
The income threshold and rate for Division 293 tax on super contributions.
- Division 293 tax: income threshold $250,000 a year From 1 July 2017
- Division 293 tax: rate 15% From 1 July 2012
Division 296 tax
Thresholds and rates for the additional tax on earnings for large super balances.
- Division 296 lower threshold (total super balance) $3,000,000 From 1 July 2026
- Division 296 additional tax rate above lower threshold 15% From 1 July 2026
- Division 296 upper threshold (total super balance) $10,000,000 From 1 July 2026
- Division 296 further tax rate above upper threshold 10% From 1 July 2026
- Division 296 lower threshold: indexation increment $150,000 From 1 July 2026
- Division 296 upper threshold: indexation increment $500,000 From 1 July 2026
- Division 296 thresholds: first income year of indexation 2027-28 From 1 July 2026
Downsizer contributions
Selected rules for contributing the proceeds of a home sale to super.
- Downsizer contribution minimum age 55 years From 1 January 2023
- Maximum downsizer contribution $300,000 From 1 July 2018
First home super saver scheme
Selected limits on the voluntary super contributions that can be released under the scheme.
- First home super saver scheme: contributions counted, limit for one financial year $15,000 a year From 1 July 2017
- First home super saver scheme: contributions counted, total limit $50,000 From 1 July 2022
- First home super saver scheme: share of concessional contributions that can be released 85% From 1 July 2017
Aged care
Selected contribution rates, fees, caps, means assessment thresholds and interest rates for Support at Home and aged care homes.
- Support at Home / non-clinical care lifetime contribution cap $140,652.80 From 20 September 2026
- Support at Home contribution rate: clinical supports 0% From 1 November 2025
- Support at Home contribution rate: independence, full pensioner 5% From 1 November 2025
- Support at Home contribution rate: everyday living, full pensioner 17.5% From 1 November 2025
- Support at Home contribution rate: independence, self-funded retiree with no Commonwealth Seniors Health Card 50% From 1 November 2025
- Support at Home contribution rate: everyday living, self-funded retiree with no Commonwealth Seniors Health Card 80% From 1 November 2025
- Aged care home basic daily fee (maximum) $68.93 a day From 20 September 2026
- Aged care home hotelling contribution (maximum) $22.15 a day From 1 November 2025
- Non-clinical care contribution: daily cap $109.45 a day From 20 September 2026
- Non-clinical care contribution: years of contributions after which it stops 4 years From 1 November 2025
- Means tested care fee: maximum daily fee $380.46 a day From 1 October 2026
- Means tested care fee: annual cap $37,055.98 a year From 20 September 2026
- Means tested care fee: lifetime cap $88,934.57 From 20 September 2026
- Maximum accommodation supplement $73.73 a day From 20 September 2026
- Maximum refundable accommodation deposit without pricing authority approval $789,686 From 1 July 2026
- Maximum permissible interest rate (MPIR) for aged care accommodation 8.51% a year From 1 October 2026
- Refundable accommodation deposit retention rate 2% a year From 1 November 2025
- Refundable accommodation deposit retention: years after which it stops 5 years From 1 November 2025
- Aged care home means assessment: income free area, single $36,454.60 a year From 20 September 2026
- Aged care home means assessment: income free area, couple, illness separated (single rate) $35,726.60 a year From 20 September 2026
- Aged care home means assessment: first income threshold, single $90,130.04 a year From 20 September 2026
- Aged care home means assessment: second income threshold, single $105,048 a year From 20 September 2026
- Aged care home means assessment: third income threshold, single $121,173.20 a year From 20 September 2026
- Aged care home means assessment: fourth income threshold, single $145,818.40 a year From 20 September 2026
- Aged care home means assessment: first income threshold, couple, illness separated (single rate) $89,402.04 a year From 20 September 2026
- Aged care home means assessment: second income threshold, couple, illness separated (single rate) $105,048 a year From 20 September 2026
- Aged care home means assessment: third income threshold, couple, illness separated (single rate) $121,173.20 a year From 20 September 2026
- Aged care home means assessment: fourth income threshold, couple, illness separated (single rate) $142,906.40 a year From 20 September 2026
- Aged care home means assessment: asset free area $66,500 From 20 September 2026
- Aged care home means assessment: first asset threshold $219,858.40 From 20 September 2026
- Aged care home means assessment: second asset threshold $266,000 From 20 September 2026
- Aged care home means assessment: third asset threshold $369,366.66 From 20 September 2026
- Aged care home means assessment: fourth asset threshold $552,858.40 From 20 September 2026
- Aged care home means assessment: home exemption cap $219,858.40 From 20 September 2026
- Aged care home: minimum permissible asset level $66,500 From 20 September 2026
Home Equity Access Scheme
Selected settings for the Australian Government loan scheme secured against real estate: the interest rate and payment limits.
- Home Equity Access Scheme interest rate 3.95% a year From 1 January 2022
- Home Equity Access Scheme: maximum combined loan and pension payment, as a share of the maximum pension rate 150% From 1 July 2019
- Home Equity Access Scheme: maximum advance payments in 26 fortnights, as a share of the maximum pension rate 50% From 1 July 2022