Untaxed plan cap for super lump sums
$1,935,000
- Applies from 1 July 2026
- Source: ATO
- Last verified 11 October 2026
- Value
- $1,935,000
- Unit
- Australian dollars
- Applies from
- 1 July 2026
- Reset cycle
- The official figure is reviewed on 1 July each year.
- Official source
- ATO: Payments from super
- Last verified
- 11 October 2026, against the official source.
About this figure
Limits the concessional tax treatment of lump sum benefits that include a part not yet taxed in a super fund. It applies to each super plan a person receives lump sum member benefits from. Indexed in line with average weekly ordinary time earnings (AWOTE).
Change history
| Applied from | Value and source |
|---|---|
| 1 July 2026 | $1,935,000currentSource: ATO: Payments from super |
| 1 July 2025 | $1,865,000Source: ATO: Payments from super |
| 1 July 2024 | $1,780,000Source: ATO: Payments from super |
| 1 July 2023 | $1,705,000Source: ATO: Payments from super |
| 1 July 2022 | $1,650,000Source: ATO: Payments from super |
| 1 July 2021 | $1,615,000Source: ATO: Payments from super |
| 1 July 2020 | $1,565,000Source: ATO: Payments from super |
| 1 July 2019 | $1,515,000Source: ATO: Payments from super |
| 1 July 2018 | $1,480,000Source: ATO: Payments from super |
| 1 July 2017 | $1,445,000Source: ATO: Payments from super |
| 1 July 2016 | $1,415,000Source: ATO: Payments from super |
| 1 July 2015 | $1,395,000Source: ATO: Payments from super |
| 1 July 2014 | $1,355,000Source: ATO: Payments from super |
| 1 July 2013 | $1,315,000Source: ATO: Payments from super |
| 1 July 2012 | $1,255,000Source: ATO: Payments from super |
| 1 July 2011 | $1,205,000Source: ATO: Payments from super |
| 1 July 2010 | $1,155,000Source: ATO: Payments from super |
| 1 July 2009 | $1,100,000Source: ATO: Payments from super |
| 1 July 2008 | $1,045,000Source: ATO: Payments from super |
| 1 July 2007 | $1,000,000Source: ATO: Payments from super |