How Do I Calculate the Div 293 Tax?

The ATO says the div 293 tax is calculated based on the lesser of the div 293 super contributions or the amount above the 250K threshold. So in this case, because Amy is above the threshold by 95K, but herdiv 293 super contributions is only 25,000. She likely only required to pay 15% of the 25,000 - which is about 3750 bucks. It's a tax you may have to pay if you breach your 25,000 concessional contributions. That is another tax where you will pay the marginal tax rates for every dollar which you exceed your super contributor cap threshold. You can pay using your own money from your own bank account,. Or you can actually release