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

Working: Division 293 tax applies where:

`combined income + low-tax concessional contributions > $250,000`

Controlling authority: **Income Tax Assessment Act 1997 (Cth), Division 293** (particularly s 293-20); the tax is imposed by the **Income Tax (Division 293 Tax) Act 2009 (Cth)**.