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

Working: an individual is potentially liable when Division 293 income plus low-tax concessional contributions exceeds **$250,000**; the additional 15% Division 293 tax is then applied to taxable concessional contributions, broadly the lesser of the low-tax contributions and the excess over that threshold.

**Controlling authority:** Division 293 of the *Income Tax Assessment Act 1997* (Cth), administered by the Commissioner of Taxation (Australian Taxation Office).