ARTICLE · 13 JULY 2009

Key Superannuation Rates And Thresholds

Moore Australia

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We thought the following summary of the key rates and thresholds that apply in relation to superannuation contributions and benefits, employment termination payments, superannuation guarantee and co-contributions effective from 1 July 2009 would be of assistance.

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We thought the following summary of the key rates and thresholds that apply in relation to superannuation contributions and benefits, employment termination payments, superannuation guarantee and co-contributions effective from 1 July 2009 would be of assistance.

Key budget changes

a reduction of the concessional superannuation contributions cap from $50,000 to $25,000 (indexed);

a reduction of the transitional concessional contributions cap from $100,000 to $50,000 (not indexed) for those aged 50 years and over for 2009-10 to 2011-12 financial years; and

the continuation of the existing pension draw down relief to 2009-10.

Superannuation guarantee

The superannuation guarantee requires employers to provide sufficient superannuation support for their employees. You are obliged to contribute a minimum of 9% of an eligible employee's OTE to a complying superannuation fund or retirement savings account (RSA). Your contributions need to be made at

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