Untaxed plan cap for benefit payments

Unlike taxed schemes, employer contributions (including salary sacrifice) to West State Super and Gold State Super are generally not taxed when the contributions are accumulating. Instead, the benefit for these accounts gets taxed when the money is accessed.

With West State Super and Gold State Super, there’s an untaxed plan cap of $1.935 million¹ per super fund for the 2026/27 financial year. This the maximum amount that can be paid as a lump sum or transferred to a taxed fund and still receive tax concessions.

If a member exceeds their untaxed plan cap

Most investments in super are taxed at a rate of 15%. If a member exceeds their untaxed plan cap in West State Super or Gold State Super, the tax rate is 47% on the amount that goes over the cap before the funds are rolled over or withdrawn.

Employer and salary sacrifice contributions, and any investment returns on those contributions, all count towards the untaxed plan cap – so it’s important for members to understand that the growth of their account over time may put them at risk of breaching their cap.

Keeping track of your clients’ untaxed benefits

If you have clients with Gold State Super or West State Super and this untaxed plan cap might impact them, you can contact our Adviser Direct line on 08 9211 6690 and request an account summary.

Please note, you can only request information about a member’s account if you have a third-party authority in place.

Find out more

Read our Tax and super brochure for more information about the untaxed plan cap and other tax considerations for your clients who have accounts with us.