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

Where an individual's combined income plus low-tax (concessional) superannuation contributions exceeds $250,000, an additional 15 per cent Division 293 tax applies to the taxable concessional contributions (the lesser of the low-tax contributions and the amount of the excess above $250,000).

Controlling authority: the **Australian Taxation Office (ATO)**, which administers Division 293 tax under the *Income Tax Assessment Act 1997* (Cth).