{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/div293_threshold.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_threshold",
    "former_ids": [],
    "label": "Division 293 tax: income threshold",
    "category": "div293",
    "category_label": "Division 293 tax",
    "concept": "super.division_293.income_threshold",
    "kind": "threshold",
    "dimensions": {},
    "value": 250000,
    "display_value": "$250,000 a year",
    "unit": {
      "code": "AUD_per_year",
      "plain": "Australian dollars per year",
      "quantity": "money",
      "currency": "AUD",
      "per": "year",
      "per_amount": null,
      "ratio_divisor": null
    },
    "ratio": null,
    "effective_from": "2017-07-01",
    "effective_from_basis": "value",
    "validity": {
      "from": "2017-07-01",
      "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": "A person's income is added to certain super contributions and compared with this threshold. Division 293 tax is payable on the excess over the threshold, or on the super contributions, whichever is less. The ATO lists this threshold for 2017-18 onwards.",
    "conditions": [
      {
        "text": "Division 293 tax is payable on the excess over the threshold, or on the super contributions, whichever is less."
      }
    ],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [],
    "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: income threshold: $250,000 a year, applies from 1 July 2017. Official source: ATO, Division 293 tax (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/div293/div293-threshold/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/div293_threshold.json",
      "page": "https://retirementwealth.com.au/rules/div293/div293-threshold/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/div293_threshold/2017-07-01.json"
    },
    "timeline": [
      {
        "value": 250000,
        "display_value": "$250,000 a year",
        "ratio": null,
        "effective_from": "2017-07-01",
        "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_threshold/2017-07-01.json"
      },
      {
        "value": 300000,
        "display_value": "$300,000 a year",
        "ratio": null,
        "effective_from": "2012-07-01",
        "effective_to": "2017-06-30",
        "basis": "value",
        "status": "superseded",
        "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 ATO lists this threshold for 2012-13 to 2016-17.",
        "url": "https://retirementwealth.com.au/api/v2/figures/div293_threshold/2012-07-01.json"
      }
    ]
  }
}