# response.md

**Division 293 threshold (2025–26): $250,000**

An individual is liable for Division 293 tax (an additional 15% tax) where the sum of their:

- income for surcharge purposes, plus
- low-tax contributions (broadly, taxable concessional superannuation contributions)

exceeds **$250,000**. The extra 15% tax applies to the lesser of the low-tax contributions or the amount by which this combined total exceeds the $250,000 threshold.

**Controlling authority:** Division 293 of the *Income Tax Assessment Act 1997* (Cth), administered together with the *Income Tax (Division 293) Assessment Act 2013* (Cth) and the *Income Tax (Division 293) Tax Act 2013* (Cth), as administered by the Australian Taxation Office (ATO).