⚠ Announced policy, not yet law. These are the Government's revised Division 296 settings as at October 2026. The legislation is not yet passed and the detail may change. General information only — not personal financial or tax advice.
Your numbers
Your total super across all funds at 30 June — the balance the first-year transitional rule tests.
$
Realised earnings — interest, dividends, rent and realised capital gains, excluding unrealised paper gains.
$

Estimated Division 296 tax
$0
Proportion of balance over $3M0%
Tier 1 tax 15% × earnings × proportion over $3M$0
Tier 2 tax extra 10% × earnings × proportion over $10M$0
Total Division 296 tax$0
Advanced — thresholds & how earnings are worked out
$
$

Both thresholds are to be indexed to CPI in $150k / $500k steps, so they rise over time — edit them to test future years. Broadly, earnings come from the movement in your Total Super Balance across the year, adjusted for contributions and withdrawals and excluding unrealised gains — the ATO's detailed method is still being finalised. If you already know your realised earnings figure, enter it directly above.

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