Division 293 Tax: What Triggers It, How It's Calculated, and EOFY Planning Division 293 tax is a 15% additional tax on concessional super contributions for high-income earners above $250,000. How it works, what triggers it, worked examples, and planning strategies to manage or avoid the surcharge. May 2026
Division 293 Tax Explained — $250,000 Threshold for 2025-26 & 2026-27 (ATO) Division 293 adds an extra 15% tax to concessional super contributions once your income-plus-contributions tops $250,000. Who pays, how it's calculated, release authority options, and whether salary sacrifice is still worth it. April 2026
SAPTO Calculator 2025-26 — Seniors and Pensioners Tax Offset Work out your Seniors and Pensioners Tax Offset for 2025-26 — $2,230 max for singles, $1,602 each for couples, shade-out at 12.5¢/$ above the threshold. April 2026
Spouse Super Contribution Tax Offset: How to Claim Up to $540 in 2025-26 If your spouse earns under $40,000, you can contribute to their super and claim a tax offset of up to $540. Here's how the spouse contribution offset works, who qualifies, and how to maximise it. March 2026
Does Salary Sacrifice Still Help on a $300,000 Salary in Australia? (2025-26) A practical guide to when salary sacrifice can still reduce tax on a $300,000 salary, and why the concessional cap and Division 293 tax limit matter. March 2026
FHSS Release Tax and Timing Explained (Australia 2025-26) Verified guide to how FHSS release tax works, when the assessable amount goes into your return, and the timing rules around signing a property contract. March 2026
$21.5 Billion in Lost Super: What the 21 February 2026 Update Means A 21 February 2026 Treasury ministers update says Australians still have about $21.5 billion in lost super across 7.3 million accounts. Here is what to check and what to do next. March 2026
Consultation Open: Preventing Perpetrators Accessing Victims' Super Death Benefits On 5 March 2026, Treasury ministers announced consultation on reforms to stop family violence perpetrators from receiving super death benefits from their victims. March 2026
Retirement Phase Super Reporting: Framework Released on 23 February 2026 Treasury ministers announced a new framework on 23 February 2026 to simplify retirement phase reporting obligations for super funds and improve consistency over time. March 2026
Superannuation and Victims of Crime: What the 2026 Draft Legislation Proposed On 2 February 2026, Treasury ministers opened consultation on draft legislation aimed at preventing convicted child sexual abusers from shielding assets in super to avoid unpaid compensation orders. March 2026
Salary Sacrifice vs Personal Super Contribution (2025-26): Which Is Better? Compare salary sacrifice and personal deductible super contributions in 2025-26, including cashflow, admin, and cap considerations. March 2026
LISTO Threshold Proposal: Increase From $37,000 to $45,000 On 11 February 2026, the government introduced legislation to lift the LISTO income threshold to $45,000 and raise the maximum offset to $810 from 1 July 2027. March 2026
Division 296: From 2023 Announcement to March 2026 Passage — Every Design Change Explained Division 296 evolved substantially between its March 2023 announcement and March 2026 passage. Thresholds, earnings methodology, and start date all changed. This is the complete timeline of what was proposed, what was amended, and what finally became law. March 2026
Super on Paid Parental Leave: Starts 1 July 2025 From 1 July 2025, super is paid on government-funded Parental Leave Pay. This update explains who gets it, how it is calculated, and when payments arrive. February 2026
Division 296 Start Date: 1 July 2026 — What Happens Now the Law Has Passed Division 296 passed the Senate on 10 March 2026 and takes effect 1 July 2026. Two-tier rates ($3M and $10M thresholds), realised earnings only, CPI-indexed thresholds. What the first assessment year looks like. February 2026
Super Guarantee Hits 12% — and Payday Super Starts July 2026 The super guarantee rate reached 12% on 1 July 2025, completing a decade-long increase. From July 2026, employers must pay super every payday instead of quarterly. February 2026