The Division 293 threshold for the 2025-26 financial year is **$250,000**.

This threshold comprises:
- **Income component**: taxable income, adjusted fringe benefits, total net investment losses, target foreign income, tax-free government pensions and benefits, less certain deductions
- **Low-tax concessional contributions**: employer contributions (including superannuation guarantee and salary sacrifice) and personal deductible contributions, taxed at 15% in the fund

When an individual's combined income plus low-tax concessional contributions exceed **$250,000**, they pay an additional 15% Division 293 tax on their taxable concessional contributions (or the amount above the threshold, if lower). This results in a total 30% tax rate on those contributions (15% contributions tax + 15% Division 293 tax).

The controlling authority for Division 293 tax is the **Australian Taxation Office (ATO)**.