From 1 July 2021, the superannuation contributions
caps have been indexed for the 2022 income year.
The new concessional contributions cap for
the 2022 financial year is now $27,500 (increased
from $25,000).
The new non-concessional (i.e., non-deductible)
contributions cap for the 2022 financial year is
now $110,000 or (where the ‘bring forward’ rules are
applicable) $330,000 over three years (increased
from $100,000 or $300,000 respectively).
The CGT cap amount for the 2022 financial year
is now $1,615,000 (increased from $1,565,000)

The increase in the concessional
contributions cap in particular will require those
salary sacrificing additional superannuation to
consider if they wish to increase their packaging
arrangements so as to maximise the $2,500
increase in the cap