Year of Income Concessional Contribution Cap Non-Concessional Contribution Cap Lifetime Cap
CGT Excluded
2015-16 $30,000 $180,000 $1.395m
2014-15 $30,000 $180,000 $1.355m
2013-14 $25,000 $150,000 $1.315m
2012-13 $25,000 $150,000 $1.255m
2011-12 $25,000 $150,000 $1.205m
2010-11 $25,000 $150,000 $1.155m
2009-10 $25,000 $150,000 $1.100m
2008-9 $50,000 $150,000 $1.045m
2007-8 $50,000 $150,000 $1.000m

 

Indexation is in line with AWOTE in $5000 (rounded down) steps. The indexation base is Dec 2008 for the concessional contribution cap and Dec 2006 for the Lifetime cap. The non concessional cap is 6 times the concessional. 

HIGHER CONCESSIONAL CAPS FOR OLDER CONTRIBUTORS

Year of Income Available to: Concessional Contribution Cap
2015-16 Age 49 or over on 30/6/2015 $35,000
2014-15 Age 49 or over on 30/6/2014 $35,000
2013-14 Age 59 or over on 30/6/2013 $35,000
2012-13 Age 50 or over on 30/6/2012 $25,000
2009-12 Age 50 or over $50,000
2007-09 Age 50 or over $100,000

Concessional contributions include employer contributions, salary sacrifice contributions and personal contributions claimed as a tax deduction by a self-employed person.  A 'bring forward' option is available on non-concessional contributions for persons under age 65 i.e. up to $540,000 non-concessional contribution can currently be made over a three year period.  Between 10 May 2006 and 30 June 2007 a $1m non-concessional contribution could be made.