The ATO has recently released the following rates and thresholds for superannuation contributions and pension income streams which will apply for 2011 Financial Year.
| Concessional Contributions Cap | $25,000 (no change from 2009/10) |
| Non-concessional Contributions Cap | $450,000 (no change from 2009/10) |
| CGT Non-concessional Contributions Cap | $1,155,000 (an increase of $55,000 over the 2009/10 cap) |
| Low rate cap for super lump sums | $160,000 (an increase of $10,000 over the 2009/10 cap) |
The special concessional contribution cap of $50,000 will apply for taxpayers who are 50 or more at any time during 2010/11. The special concessional contribution cap will cease to apply from 1 July 2012. As this cap is not indexed there has been no change from 2009/10.
For 2011 and subsequent financial years, the minimum annual payment for income streams (eg account-based pensions and transition to retirement pensions) will revert to their normal rates as follows:
| Age bracket at 1 July | % of the pension account balance at 1 July |
| Under age 65 | 4% |
| Age 65 to 74 | 5% |
| Age 75 to 79 | 6% |
| Age 80 to 84 | 7% |
| Age 85 to 89 | 9% |
| Age 90 to 94 | 11% |
| Age 95 or more | 14% |
The 50% reduction in the minimum rates only applied for 2008/09 and 2009/10 financial years.
The threshold levels for the Government Co-contribution for 2010/11 have yet to be released.