**Division 293 threshold for 2025-26: $250,000.**

If an individual's combined income for Division 293 purposes (broadly, income for surcharge purposes) plus their low-tax (concessional) superannuation contributions exceeds $250,000, an additional 15 per cent Division 293 tax applies to the lesser of the excess over $250,000 and the taxable concessional contributions. The threshold has been $250,000 since 1 July 2017 and is not indexed, so it remains $250,000 for the 2025-26 financial year.

**Controlling authority:** Division 293 of the Income Tax Assessment Act 1997 (Cth) (sections 293-1 to 293-250, ITAA 1997), administered by the Australian Taxation Office (ATO).