Surcharge Thresholds

Superannuation contributions surcharge was an additional tax on certain superannuation contributions. It generally only affected people on higher incomes. It was abolished from 1st July 2005. For further information on the superannuation contributions surcharge, please refer to the ATO Fact Sheet.

Superannuation surcharge thresholds and rates for the 2004 financial year onwards:

Year	Lower income amount	Higher income amount	A	Indexation factor
2005–06	Surcharge has been abolished effective 1 July 2005 and onwards
2004–05	$99,710	$121,075	1709.20000	1.053
2003–04	$94,691	$114,981	1399.31034	1.046

Superannuation surcharge thresholds and rates for years prior to 1st July 2003:

Income year	Lower limit	Upper limit	Divisor	Indexation factor
2002–03	$90,527	$109,924	$1,295	1.062
2001–02	$85,242	$103,507	$1,219	1.046
2000–01	$81,493	$98,955	$1,165	1.042
1999–2000	$78,208	$94,966	$1,118	1.031
1998–99	$75,856	$92,111	$1,084	1.036
1997–98	$73,220	$88,910	$1,046	1.046
1996–97	$70,000	$85,000	$1,000	–