## Division 293 Tax — 2025-26 Financial Year

**Threshold:** **$250,000**

Division 293 tax applies when an individual's combined income plus low-tax concessional contributions exceeds **$250,000** for the financial year. The threshold has remained at $250,000 since its introduction and continues at this level for the 2025-26 financial year.

**Controlling Authority:** The **Australian Taxation Office (ATO)** administers and collects Division 293 tax.