Division 293 tax: rate

Name: Division 293 tax: rate
Creator: retirementwealth.com.au

15%

Applies from 1 July 2012
Source: ATO
Last verified 11 October 2026

Value: 15%
Unit: Per cent
Applies from: 1 July 2012
Reset cycle: Set by legislation. It changes only when the law changes.
Official source: ATO: Division 293 tax
Last verified: 11 October 2026, against the official source.

About this figure

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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "div293_rate",
  "value": 15,
  "unit": "percent",
  "effective_from": "2012-07-01",
  "effective_from_basis": "value",
  "resets": "legislated",
  "source": {
    "publisher": "ATO",
    "title": "Division 293 tax"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

Also in /api/figures.json. Full record: /api/v2/figures/div293_rate.json