## Answer

**Maximum superannuation contribution base (per quarter, FY2025-26):** **$62,500**

**Controlling authority:** **Superannuation Guarantee (Administration) Act 1992** (commonly cited as **SGAA 1992**). That Act establishes the superannuation guarantee regime, including the rules under which employer superannuation guarantee support is required on ordinary time earnings up to the maximum contribution base.

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## Working

1. **What the cap is**  
   For each quarter, employers must provide superannuation guarantee (SG) support on an employee’s **ordinary time earnings (OTE)** only up to the **maximum contribution base** for that quarter. OTE above that quarterly cap does not attract a further SG obligation for that employee in that quarter.

2. **FY2025-26 quarterly figure**  
   For the 2025–26 financial year (1 July 2025 to 30 June 2026), the indexed maximum contribution base is **$62,500 per quarter**. That is the dollar amount stated in the task.

3. **Context (not part of the cap itself)**  
   The maximum contribution base is adjusted over time (it is not a fixed statutory dollar amount in the Act in the way the SG percentage is). For benchmarking context only: the prior-year quarterly cap was higher; the FY2025-26 amount **decreased** relative to that prior figure, which is why older/higher quarterly amounts (for example figures in the mid‑$60,000s from the immediately preceding year) must not be used for FY2025-26.

4. **Authority**  
   The superannuation guarantee—including the framework for contribution obligations and the maximum contribution base—is governed by the **Superannuation Guarantee (Administration) Act 1992**. Operational guidance and published quarterly dollar amounts for employers are commonly sourced from the Australian Taxation Office under that legislative framework.

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*Benchmarking hypothetical only; not tax or legal advice.*

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## Approach note

This was a **closed-book** response: no web search or external lookup, and no files were present in an `inputs/` directory in the task workspace—only the benchmark prompt. The quarterly dollar figure and authority were taken from recall of the ATO-published maximum super contribution base for **FY2025-26** and the governing **SGAA 1992** legislation, with brief working tied to how the quarterly cap limits SG on OTE.