{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/div293_rate.json",
  "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_file",
  "docs": "https://retirementwealth.com.au/data/",
  "publisher": "retirementwealth.com.au",
  "scope": "Retirement Wealth provides selected factual information about Australian retirement rules and rates. It does not provide personal or general financial product advice or recommend financial products. Summaries may not cover every condition or exception. Check the linked official sources and obtain advice appropriate to your circumstances before making financial decisions.",
  "figure": {
    "id": "div293_rate",
    "former_ids": [],
    "label": "Division 293 tax: rate",
    "category": "div293",
    "category_label": "Division 293 tax",
    "concept": "super.division_293.rate",
    "kind": "rate",
    "dimensions": {},
    "value": 15,
    "display_value": "15%",
    "unit": {
      "code": "percent",
      "plain": "Per cent",
      "quantity": "ratio",
      "currency": null,
      "per": null,
      "per_amount": null,
      "ratio_divisor": 100
    },
    "ratio": 0.15,
    "effective_from": "2012-07-01",
    "effective_from_basis": "value",
    "validity": {
      "from": "2012-07-01",
      "to": null,
      "basis": "value",
      "status": "in_force"
    },
    "applies_by": null,
    "resets": "legislated",
    "review_dates": [],
    "source": {
      "title": "Division 293 tax",
      "publisher": "ATO",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-293-tax",
      "type": "primary"
    },
    "verification": {
      "status": "verified_primary",
      "checked_on": "2026-10-11"
    },
    "notes": "The rate of Division 293 tax. The effective date comes from the Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013, under which Division 293 applies to the 2012-13 income year and later.",
    "conditions": [],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [
      {
        "instrument": "Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013",
        "role": "effective_date"
      }
    ],
    "derivation": null,
    "related": {
      "same_concept": [],
      "inputs": [],
      "used_by": []
    },
    "upcoming": [],
    "first_published": {
      "release": 6,
      "recorded_at": "2026-10-11T09:03:05Z"
    },
    "last_changed": {
      "release": 12,
      "recorded_at": "2026-10-13T08:24:56Z"
    },
    "cite_as": "Division 293 tax: rate: 15%, applies from 1 July 2012. Official source: ATO, Division 293 tax (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div293/div293-rate/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/div293_rate.json",
      "page": "https://retirementwealth.com.au/rules/div293/div293-rate/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/div293_rate/2012-07-01.json"
    },
    "timeline": [
      {
        "value": 15,
        "display_value": "15%",
        "ratio": 0.15,
        "effective_from": "2012-07-01",
        "effective_to": null,
        "basis": "value",
        "status": "in_force",
        "source": {
          "title": "Division 293 tax",
          "publisher": "ATO",
          "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-293-tax",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/div293_rate/2012-07-01.json"
      }
    ]
  }
}