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  • Division 293 tax – information for individuals

    Division 293 tax was introduced from the 2012–13 year to reduce the tax concession on superannuation contributions for individuals with income greater than the Division 293 threshold.

    From 1 July 2017 onwards the Division 293 threshold is $250,000 for the 2017-18 and future financial years. Prior to this it was $300,000.

    Division 293 tax is charged at 15% of an individual’s taxable contributions.

    Who does it apply to?

      Last modified: 26 Sep 2018QC 36272