Division 293 income = taxable income + reportable fringe benefits + net investment losses + low tax contributions. If it exceeds $250,000, the ATO charges 15% on the lesser of the excess and your concessional contributions. You can pay it from your own money or release it from super.
FAQ
What is the Division 293 threshold?
$250,000 of income plus concessional contributions.
Sources (checked 6 November 2026): Income Tax Assessment Act 1997 Division 293; ATO, Division 293 tax on concessional contributions.