How Does the Div 293 Tax Even the Playing Field?

The div 293 tax means Amy will pay an additional 15% tax on her $20,000 in addition to the 15% that she's already paid within the super account. Now this is why superannuation in my view is still a very tax effective way of saving for retirement. And you can do it other ways like companies structures or tax structures, sorry, trust structures. But superannuations in my view are actually quite lucrative.