# Division 293 threshold — FY2025-26

**Benchmarking hypothetical, not tax advice.**

## Threshold (dollars)

**$250,000**

For the 2025–26 financial year, Division 293 tax applies when an individual’s **income for surcharge purposes** exceeds **$250,000**. That measure is the combined level of income plus low-tax concessional super contributions used for the Division 293 calculation. Above that threshold, an extra **15%** tax is charged on the individual’s **taxable concessional contributions** (not on all income).

## Working

1. Division 293 is an additional tax on concessional super contributions for higher-income earners, levied at 15% on the taxable concessional contributions that attract the surcharge.
2. The legislated threshold amount has been **$250,000** since **1 July 2017** (it was previously $300,000 from 1 July 2012). No change to that dollar threshold is required for FY2025–26; the FY2025–26 figure is therefore **$250,000**.
3. This is distinct from other super taxes (for example, Division 296 balance-based measures), which use different tests and amounts.

## Controlling authority

Division 293 tax is imposed and administered under **Division 293 of the *Income Tax Assessment Act 1997*** (ITAA 1997).

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## Approach

No files were present in an `inputs/` directory for this run; the answer was drawn from the task specification and standard Australian income tax/super law as it applies to FY2025–26: the unchanged $250,000 Division 293 income-for-surcharge threshold and Division 293 of the ITAA 1997 as the governing legislative division.