## Division 293 threshold for FY2025–26

**$250,000**

Working:  
`Division 293 income + low-tax concessional contributions > $250,000`

The additional 15% tax applies to the lesser of the low-tax contributions or the amount exceeding $250,000.

**Controlling authority:** The Commissioner of Taxation through the Australian Taxation Office (ATO), administering Division 293 of the *Income Tax Assessment Act 1997* (Cth).