### Concessional Superannuation Contributions Cap (FY 2025-26)

* **Standard Annual Concessional Contributions Cap:** $30,000
* **Controlling Authority:** Australian Taxation Office (ATO)

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### Working and Indexation Mechanism

The concessional contributions cap is governed by the *Income Tax Assessment Act 1997* (Cth) and is indexed annually in line with Average Weekly Ordinary Time Earnings (AWOTE) in increments of $2,500. 

1. **Base and Indexation History:**
   * **FY 2021-22 to FY 2023-24:** The cap was $27,500.
   * **FY 2024-25:** The cap increased to $30,000 due to AWOTE indexation thresholds being met (calculated using the December 2023 AWOTE figures).
   * **FY 2025-26:** The standard cap remains at **$30,000**. To trigger an increase to the next increment ($32,500), AWOTE growth would have to exceed the indexation threshold calculated from the December 2024 figures (administered by the ATO). Under current determinations, the cap is set at $30,000.