**Division 293 threshold (FY2025-26): $250,000.**

**Working / explanation:**

Division 293 imposes an additional 15% tax on certain individuals' concessional (before-tax) superannuation contributions. It applies where an individual's "Division 293 income" exceeds the threshold.

- The relevant amount tested is **Division 293 income = combined income + low-tax (taxable) concessional contributions** for the year.
- The threshold above which the extra tax applies is **$250,000**.
- The threshold has been **$250,000 since 1 July 2017** (reduced from the original $300,000 with effect from the 2017-18 financial year) and remains **$250,000 for the 2025-26 financial year**.
- Where Division 293 income exceeds $250,000, the additional 15% tax is levied on the lesser of (a) the taxable (low-tax) concessional contributions and (b) the amount by which Division 293 income exceeds $250,000.

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