Treatment of untaxed plan caps

Concessional contributions made to Gold State Super are not capped, but they count towards a member's cap when they make these contributions to a taxed scheme.

With Gold State Super, there is an untaxed plan cap which applies to the untaxed benefit. For the 2025/26 financial year the untaxed plan cap is $1.865 million¹.

For more details on the Gold State Super untaxed plan cap, see the Tax and super brochure.

For more detailed information, please read the Gold State Super essentials brochure.

¹ For the 2025/26 financial year, indexed annually in line with Average Weekly Ordinary Time Earnings, in increments of $5,000 rounded down. The untaxed plan cap applies for each untaxed scheme you are a member of. The cap is a per super fund limit, and it is reduced by the total amount of each untaxed element in the fund that you have received from that fund.