Is the Div 293 Tax the Same as the Exceeded Contributions Tax?

This is an additional charge set by the ATO because you're paying tax at a later date. You can elect to release up to 85% of your excess contributions from your super to meet your tax liability. Or if you think it's all wrong and the ATO is out to get you, you can actually contact the ATO to make your case. And sometimes there may be special cases where your contributions may have exceeded.