**Maximum superannuation contribution base for 2025–26: $62,500 per quarter.**

Working at the 12% superannuation guarantee rate:

\[
\$30,000 \div 4 \div 12\% = \$62,500
\]

This equates to maximum required SG support of:

\[
\$62,500 \times 12\% = \$7,500 \text{ per quarter}
\]

**Controlling authority:** Australian Taxation Office (ATO), administering the *Superannuation Guarantee (Administration) Act 1992*.