Low rate cap for super lump sums

Value

$260,000

Unit

Australian dollars

Applies from

1 July 2025

Reset cycle

Set by legislation. It changes only when the law changes.

Official source

ATO: Payments from super

Last verified

11 October 2026, against the official source.

About this figure

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.

Change history