Age based contribution limits ceased from 1/7/2007.

Tax Concession for Contributions 2006/07
Employer:	A deduction up to Maximum Deductible Contribution (MDC) Age of Member MDC Under 35 $15,260 Note: The ability of an employer with 10 or more employees to use an average limit per employee ceased 1 July, 1997. 35 - 49 $42,383 50 and over $105,113
Substantially self-employed person:	A deduction up to $5,000 plus 75% of the amount by which personal contributions exceed $5,000, but not more than the Maximum Deductible Contribution.
Person on behalf of Spouse:	A rebate of 18% on up to $3,000 of contributions made on behalf of a low income or non-working spouse. The maximum rebatable contribution reduces by $1 for each dollar by which the spouse's assessable income (including reportable fringe benefits) exceeds $10,800 - reducing to zero where the spouse's assessable income is $13,800 or more.

Past Age Based Contribution Limits
Income year	Under age 35	Age 35 to 49	Age 50 and over
2006/2007	$15,260	$42,385	$105,113
2005/2006	$14,603	$40,560	$100,587
2004/2005	$13,934	$38,702	$95,980
2003/2004	$13,233	$36,754	$91,149
2002/2003	$12,651	$35,138	$87,141
2001/2002	$11,912	$33,087	$82,054
2000/2001	$11,388	$31,631	$78,445
1999/2000	$10,929	$30,356	$75,283
1998/1999	$10,600	$29,443	$73,019
1997/1998	$10,232	$28,420	$70,482
1996/1997	$9,782	$27,170	$67,382
1995/1996	$9,405	$26,125	$64,790
1994/1995	$9,000	$25,000	$62,000

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