Heffron | Super Thresholds for 2018/19 Financial Year

Super Thresholds for 2018/19 Financial Year

With a new financial year upon us, it is time to make ourselves familiar with the various superannuation related thresholds applying for the 2018/19 financial year.

Our 2018/19 Facts & Figures publication will be available for our Super Insights subscribers shortly, but in the meantime, some of the more commonly used thresholds are detailed below:

Name of Threshold

Total Super Balance at 30 June 2018

Amount for 2018/19 Financial Year

Concessional contributions cap

not applicable


Non-concessional contributions cap – standard

less than $1.6m


$1.6m or more


Non-concessional contributions cap – bring forward mode

less than $1.4m


(3 year bring forward period)

at least $1.4m but less than $1.5m


(2 year bring forward period)

CGT cap

not applicable


Low rate cap

not relevant


Transfer balance cap

not relevant


Defined benefit income cap

not relevant



Of course, don’t forget not everyone is eligible to make contributions, use bring forward mode or draw benefits from superannuation  If you think you’d benefit from a refresher on the fundamental rules around superannuation, take a look at our SMSF Fundamentals on-line course https://www.heffron.com.au/heffron/training/smsf-fundamentals