**Division 293 Threshold:** $250,000

**Working:** 
The Division 293 threshold is a fixed statutory amount set by legislation and is not subject to annual indexation. The threshold was lowered from $300,000 to $250,000 effective from 1 July 2017. Because no legislative changes have been enacted to alter or index this figure, the threshold remains exactly $250,000 for the 2025-26 financial year.

**Controlling Authority:** Australian Taxation Office (ATO)