Division 296 upper threshold (total super balance)

$10,000,000

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

Value: $10,000,000
Unit: Australian dollars
Applies from: 1 July 2026
Reset cycle: The official figure is reviewed on 1 July each year.
Official source: ATO: Division 296 tax thresholds and interest
Last verified: 11 October 2026, against the official source.

About this figure

The very large super balance threshold for 2026-27. Also read in section 296-35 as set out in the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026. Indexed to CPI in $500,000 increments from 2027-28.

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Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "div296_threshold_upper",
  "value": 10000000,
  "unit": "AUD",
  "effective_from": "2026-07-01",
  "effective_from_basis": "value",
  "resets": "1_july",
  "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_threshold_upper.json