Division 293 calculator: understand your estimate before the ATO notice
A separate super tax estimate can be easier to understand when you can see the figures behind it. The Regans Division 293 calculator lets you put an income estimate and concessional super contributions together, then see how the calculation works.
Use it to prepare questions for your accountant, particularly when your circumstances have changed. Start with a fictional example if you would like to explore the tool before entering your own figures.
What is Division 293?
Division 293 is an additional tax on certain concessional super contributions when income and contributions, as defined for this purpose, together exceed $250,000. The rate is 15%, applied to the smaller of the eligible contributions or the amount above the threshold.
The income figure can differ from salary or taxable income. Adjustments can include reportable fringe benefits and net rental or financial investment losses. A one-off capital gain or termination payment may also change the position. The ATO issues a separate assessment after receiving the necessary tax-return and super-fund information.
A fictional example
Assume Division 293 income of $240,000 and eligible contributions of $30,000, with no special circumstances. The combined amount is $270,000: $20,000 above the threshold. The smaller amount is $20,000, giving an estimated Division 293 tax of $3,000 at 15%. This illustrates the calculation; it is not a prediction for an individual.
Use the Regans tool in four steps
1. Choose the financial year. Keep the year consistent across the records you are using. A figure from a different year can make an otherwise careful comparison misleading.
2. Check the special-circumstances questions first. The tool flags situations such as defined benefit funds, constitutionally protected funds, particular office holders and unusual events. If a warning applies, discuss it with Regans before relying on the result.
3. Enter estimated taxable income after deductions and concessional contributions. The calculator offers a total contribution field or a breakdown by contribution type. Open the adjustments section where relevant and use the help text beside each field. Do not guess an unfamiliar figure simply to complete the screen.
4. Read the calculation, not just the final number. Compare Division 293 income, eligible contributions, the combined amount and the amount over the threshold. Print or save a summary if you want a record of the assumptions to discuss later.
Make your next conversation useful
Keep a short note of which figures are estimates and which came from records. For example: Is the contribution total complete? Does an adjustment apply? Has a special circumstance changed the calculation? A clear question is more useful than treating an estimate as a final assessment.
If you compare two scenarios, change one assumption at a time and label each summary. Keep those summaries private. The tool's general-enquiry link does not attach your calculator figures, so explain the question in your own words and agree how to provide any documents securely.
Your figures and your next step
The calculator explains that figures stay in the browser for the session and are cleared when you refresh or leave. If an emailed-results option is available and you choose it, that is a separate action with its own data handling. Read the on-screen explanation before using it.
Regans Accountants can help you work through the inputs and questions raised by the estimate. Start with a general enquiry through our existing Contact Us page. Please leave tax file numbers, account details and sensitive documents out of the initial message.
General information, checked 29 September 2026. The calculator provides an estimate and does not replace an ATO assessment or advice about your circumstances. Speak with Regans before making super contribution decisions.
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