Division 293 tax: income threshold

Name: Division 293 tax: income threshold
Creator: retirementwealth.com.au

$250,000a year

Applies from 1 July 2017
Source: ATO
Last verified 11 October 2026

Value: $250,000 a year
Unit: Australian dollars per year
Applies from: 1 July 2017
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

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.

Change history

Values for this figure, newest first.
Applied from	Value and source
1 July 2017	$250,000 a yearcurrentSource: ATO: Division 293 tax
1 July 2012	$300,000 a yearSource: ATO: Division 293 taxThe ATO lists this threshold for 2012-13 to 2016-17.

This figure as JSON

{
  "id": "div293_threshold",
  "value": 250000,
  "unit": "AUD_per_year",
  "effective_from": "2017-07-01",
  "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_threshold.json