Division 296 lower threshold: indexation increment

$150,000

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

Value: $150,000
Unit: Australian dollars
Applies from: 1 July 2026
Reset cycle: Set by legislation. It changes only when the law changes.
Official source: ATO: Division 296 tax thresholds and interest
Last verified: 11 October 2026, against the official source.

About this figure

The large super balance threshold is indexed in line with the consumer price index, in increments of this amount. Section 960-285 of the Income Tax Assessment Act 1997 rounds the indexed amount down to a multiple of this amount. The ATO says Division 296 tax applies from 1 July 2026.

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No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "div296_indexation_step_lower",
  "value": 150000,
  "unit": "AUD",
  "effective_from": "2026-07-01",
  "effective_from_basis": "value",
  "resets": "legislated",
  "source": {
    "publisher": "ATO",
    "title": "Division 296 tax thresholds and interest"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

Also in /api/figures.json. Full record: /api/v2/figures/div296_indexation_step_lower.json