# Concessional Contributions Cap — FY 2025-26

## Cap Amount

**$30,000**

### Working

| Financial Year | Concessional Cap |
|---|---|
| 2021-22 to 2023-24 | $27,500 |
| **2024-25** | **$30,000** (indexed upward) |
| **2025-26** | **$30,000** (unchanged; next indexation threshold not yet reached) |

The cap is indexed to Average Weekly Ordinary Time Earnings (AWOTE) and rises in **$2,500 increments** when cumulative indexation warrants it. As at 2025-26 the cap remains at $30,000—no further increment was triggered.

The $30,000 cap covers **all** concessional contributions in aggregate:

- Superannuation Guarantee (SG) employer contributions
- Salary-sacrifice contributions
- Personal contributions for which a tax deduction is claimed (s 290-180 ITAA 1997 notice)

It is the **base** (standard) cap, before any unused carry-forward amounts from prior years are applied.

## Controlling Authority

The concessional contributions cap is set by **Commonwealth legislation** — principally the *Income Tax Assessment Act 1997* (Cth) (s 292-20) — and is **administered by the Australian Taxation Office (ATO)**.

The ATO assesses whether a member has exceeded the cap, issues excess concessional contributions determinations, and collects the associated tax liability.