Maximum downsizer contribution

$300,000

  • Applies from 1 July 2018
  • Source: ATO
  • Last verified 11 October 2026
Value
$300,000
Unit
Australian dollars
Applies from
1 July 2018
Reset cycle
Set by legislation. It changes only when the law changes.
Official source
ATO: Downsizer super contributions
Last verified
11 October 2026, against the official source.

About this figure

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.

Change history

No earlier value has been recorded for this figure.