Division 293 tax learner guide
About this learner guide
While not required, if you choose to refer to the references in this learner guide, you will need access to ATOlawExternal Link.
This learner guide should take approximately 2 hours.
Before starting this learner guide, you are expected to have completed Excess Contributions Tax learner guide.
While there is no assessment, we recommend that you answer the exercise questions as you read this learner guide because completing these will help you to consolidate your knowledge of Division 293 tax.
Please consider the environmental impact before printing this learner guide.
Chapter 1 – Introduction
Chapter 2 – Division 293 tax
Chapter 3 – Calculation and imposition
Chapter 4 – Modifications
Chapter 5 – Excess concessional contributions
Chapter 6 – Assessment of Division 293 Tax
Chapter 7 – Release authority
Chapter 8 – Payment and interest