AUSFA-0009 · gemini-3.1-pro-preview (high)
**Maximum Superannuation Contribution Base per Quarter (FY2025-26)**

An exact quarterly dollar figure for the 2025-26 financial year cannot be definitively stated as its statutory calculation relies on the Average Weekly Ordinary Time Earnings (AWOTE) figure for the November 2024 quarter, which is published in February 2025. Without this AWOTE release, the legislated cap for FY2025-26 remains pending.

**Working (Statutory Formula):**
Under Section 15 of the *Superannuation Guarantee (Administration) Act 1992*, the maximum contribution base is indexed annually. The FY2025-26 figure is calculated by multiplying the known FY2024-25 base by the AWOTE indexation factor, then rounding to the nearest $10 increment.

* Calculation: FY2024-25 Base ($65,070) × (AWOTE November 2024 ÷ AWOTE November 2023 [$1,888.80]) = FY2025-26 Quarterly Dollar Figure

**Controlling Authority**
Australian Taxation Office (ATO)