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Division 296 tax

If your total super balance is over the large super balance threshold (LSBT) you may have to pay Division 296 tax.

Division 296 tax on large super balances

If you have a large super balance, check whether Division 296 tax applies to you.

How Division 296 tax is calculated

How we calculate your Division 296 tax.

Division 296 tax for defined benefit interests and other prescribed interests

Understand how Division 296 tax applies to individuals with defined benefit interests and other prescribed interests.

Paying Division 296 tax

When your Division 296 tax is due and how to pay.

Division 296 tax excluded interests

What super earnings are excluded from Division 296 tax.

Division 296 tax refund for former temporary residents

How former temporary residents apply for a Division 296 tax refund or a debt release.

QC107621