Division 293 for Commonwealth judges

If you're a justice of the High Court, or justice or judge of a court created by the parliament, who makes super contributions to a super fund established under the Judges’ Pensions Act 1968, you're exempt from having Division 293 tax applied to those contributions.

Contributions made to one of these judges’ funds are excluded from the Division 293 super contribution amount when determining the taxable contributions, but included when determining whether the threshold has been exceeded.