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  • Division 293 tax – what you need to do

    To assess whether you're liable to pay Division 293 tax, we use:

    • your income tax return to determine your Division 293 income
    • the contribution information reported to us by your super fund to determine your Division 293 super contributions.

    If you believe your assessment is incorrect

    If you have been assessed for Division 293 tax incorrectly it is usually because of mistakes in your income tax return or in the contribution amounts reported by your fund.

    Check the income and contribution amounts on your Additional tax on concessional contributions (Division 293) notice carefully. If you disagree with either of these amounts, you may need to correct your income tax return or discuss your reported contributions with your fund. Changes made to your income tax return or your super fund reporting will update your Division 293 tax.

    If you still disagree with your assessment you may consider lodging an objection.

    How to pay

    By paying Division 293 tax to us by the due date you will avoid paying interest.

    You can pay Division 293 tax liabilities either:

    • with your own money – see how to pay
    • by electing to release money from any of your existing super balances by accessing our ATO online services through myGovExternal Link and completing a Division 293 election form.

    When you complete the election form we will ask your nominated super fund(s) to release the amount you elected and send the money to us.

    Deferred Division 293 tax

    If you are a member of a defined benefit super fund, we will defer payment until a benefit is paid from your defined benefit fund. Any deferred debts that are not paid by 30 June each year will attract end of year interest.

    You can voluntarily pay your deferred Division 293 tax by 30 June each year to avoid paying end of year interest.

    Former temporary residents

    If you are a former temporary resident you may be entitled to a refund of Division 293 tax amounts.

      Last modified: 07 Mar 2019QC 36272