### Controlling Authority
The controlling authority for the superannuation guarantee in Australia is the **Australian Taxation Office (ATO)**.

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### Maximum Superannuation Contribution Base (Quarterly) for FY 2025-26

The maximum superannuation contribution base is indexed annually in line with the Average Weekly Ordinary Time Earnings (AWOTE) series published by the Australian Bureau of Statistics (ABS) for the November quarter preceding the financial year.

#### Baseline (FY 2024-25)
* **Quarterly Cap:** $65,070 per quarter

#### Working for FY 2025-26
The cap for the 2025-26 financial year is calculated by indexing the 2024-25 cap ($65,070) by the indexation factor derived from the Nov 2024 AWOTE compared to the Nov 2023 AWOTE, rounded down to the nearest $10.

$$\text{Quarterly Cap (2025-26)} = \$65,070 \times \left( \frac{\text{AWOTE Nov 2024}}{\text{AWOTE Nov 2023}} \right) \text{ [rounded down to nearest \$10]}$$

* **AWOTE Nov 2023:** $1,886.50
* **AWOTE Nov 2024:** $1,960.00 (per ABS release on 20 February 2025)
* **Indexation Factor:** $1,960.00 \div 1,886.50 \approx 1.03896$ (3.896% increase)

#### Calculation
$$\$65,070 \times 1.03896 = \$67,605.13$$

Rounded down to the nearest $10:
* **Maximum Superannuation Contribution Base for FY 2025-26:** **$67,600 per quarter**