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.