Could You Owe Thousands in Hidden Super Tax?
Calculate your potential Division 293 tax liability if your income plus concessional contributions exceed $250,000. This quick estimate uses the mechanics from the ATO so you can plan ahead with confidence.
Essential for high-income earners, business owners, and salary sacrificers who want to understand the extra 15% tax on concessional super contributions.
High-Income Earners
Combined taxable income and contributions over $250,000 trigger Division 293.
Business Owners
Self-employed or director-identifiers making substantial super contributions.
Salary Sacrificers
Understand how Division 293 may apply to your super contributions.
Division 293 Tax Calculator
Your total income before tax and super (includes salary, bonuses, rental income, etc.)
Your pre-tax super contributions — includes employer SG and any salary sacrifice.
Understanding Division 293 Tax
What is Division 293 Tax?
Division 293 is an additional 15% tax on concessional super contributions for individuals whose combined income and contributions exceed $250,000.
Key Point: You pay 15% on the lesser of the excess over $250,000 or your taxable super contributions.
Who is Affected?
Business owners, high earners, and salary sacrificers whose concessional contributions push their total above the threshold.
How Income is Calculated
Division 293 income includes your taxable income plus any concessional superannuation contributions, reportable fringe benefits, and investment losses.
Included Income:
- • Taxable income
- • Concessional super contributions (employer + salary sacrifice)
- • Reportable fringe benefits
- • Net investment or rental losses
Payment Options:
- • Pay from your super fund (ATO release authority)
- • Pay personally to the ATO
- • Use released funds if eligible and elected within 60 days
Frequently Asked Questions About Division 293 Tax
Common questions about the $250,000 threshold, payment options, and how Division 293 is calculated
Official ATO Information
For official rules, thresholds, and eligibility criteria, refer to the Australian Taxation Office.
View ATO Division 293 Tax InformationRelated Articles
Division 293 Tax Explained
Who pays Division 293, how it works, and your payment options for 2025-26.
Division 293 Calculator: Estimate Your Extra Super Tax
How to estimate whether Division 293 applies and roughly how much it could be.
Division 293 Income Explained
What the ATO includes in Division 293 income and why assessments sometimes surprise people.
How to Reduce Division 293 Tax
What you can and cannot control to manage your Division 293 exposure.
Paying Division 293 From Super
How the 60-day election works and the pros and cons of paying from super.
Division 293 for Defined Benefit Members
How notional contributions work, why tax can be deferred, and when it's paid.
Is Division 293 Tax Unfair?
A clear look at who pays it, why it exists, and the fairness debate.
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General Information Only
This calculator provides general information only and does not constitute personal financial advice. Results are estimates based on the inputs provided and current ATO rates. Your actual tax obligations may differ. Please consult a licensed financial adviser before making any financial decisions.
You've just seen the extra tax. The question is whether the timing or structure of your contributions could work harder for you.
Division 293 catches most high earners off guard — especially in years with a bonus or capital gain. Let's review your position.
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