Division 296 thresholds: first income year of indexation
2027-28
- Applies from 1 July 2026
- Source: legislation.gov.au
- Last verified 11 October 2026
- Value
- 2027-28
- Unit
- Income year (stored as the year it starts in)
- Applies from
- 1 July 2026
- Reset cycle
- Set by legislation. It changes only when the law changes.
- Official source
- legislation.gov.au: Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026
- Last verified
- 11 October 2026, against the official source.
About this figure
The first income year for which the two Division 296 thresholds are worked out by indexing, under sections 296-30 and 296-35 of the Income Tax Assessment Act 1997. The amounts for the income year before it are set in the Act. The value is the calendar year in which that income year starts. The Act notes that annual indexation does not necessarily increase a threshold.
Change history
No earlier value has been recorded for this figure.