Super · FY2026–27

Extra super in private practice

Why this matters. Private income usually has no employer super withheld in the pay. A personal contribution you claim as a deduction uses the same concessional cap. Division 293 is a further amount once the income test is over the published line.

How much concessional contributions room is left after your employer’s compulsory super, and Division 293 if income plus those contributions go over $250,000. For a company salary or contract work — not public-hospital packaging.

ATO concessional cap · Division 293

This year

Taxable income$$0 to $99,999,999Company salary or net business income. Not a packaging tool.

Employer pays 12% super (company salary)

Concessional contributions you claim$$0 to $200,000 · Room left $0. You still have to tell the fund you intend to claim it.

Total super under $500,000, so earlier unused limits still count

Unused concessional contributions cap from earlier years$$0 to $99,999,999

Private hospital cover — included in the tax saving

Total super balance$$0 to $99,999,999Only used for the large-balance note. Division 296 applies from 2026–27 above $3 million, and again above $10 million.

Ageyears18 to 80 years

Preservation age 60 — about 15 years away. ATO preservation age ↗

About 15 years until preservation age. This page is one year of concessional contributions, not a projection over those years.

Room left for concessional contributions

$0FY2026–27

This year’s concessional contributions cap $32,500, minus employer super $32,500.

Division 293 this year

$4,875FY2026–27

Income plus concessional contributions $532,500 is over $250,000. Division 293 is 15% on $32,500.

How this was worked out

Employer super (12%, ordinary pay): $32,500
Concessional contributions cap this year: $32,500
Concessional contributions you claimed: $0
Total concessional contributions: $32,500
15% contributions tax: $4,875
Division 293: $4,875
Tax on the way in, all up: 30%
Income tax saved on what you added: $0
Net cost of the personal amount: $0
Net into super: $22,750

The balance you typed is under the $3 million threshold. Division 296 sketch →

What doctors often miss

Division 293 is an extra 15% on concessional contributions once income for that test is over $250,000. The cap and that extra tax are separate.

ATO super rates ↗

Included / Not included

Included

Concessional contributions cap $32,500 and non-concessional cap $130,000 ↗ · 1 July 2026
Division 293, 15% on concessional contributions above the $250,000 income test ↗ · 1 July 2026
Super guarantee 12% if you type a wage ↗ · 1 July 2026
Preservation age from the age or birth year you enter ↗ · ATO preservation age table

Not included

Fund fees and insurance premiums
Bring-forward of non-concessional contributions beyond the cap shown
Division 296, except the note that points at that tool
Investment returns variation and inflation
HELP debt and the Medicare levy surcharge
Brokerage

Assumptions you can edit are the inputs on this page. This is a model, not a prediction, a tax assessment, or a recommendation.

A rough figure — not advice. Terms

Next: Income tax calculator — The income-tax saving uses the same tax sums.

Also

Spare cash · 2026–27

Where the next dollar goes

The concessional contributions cap, non-concessional contributions, and the offset, as separate options.

Super · 2026–27

Hospital fund, HESTA, or an SMSF

HESTA versus an SMSF (self-managed super fund), on the same contribution.

Public hospital · 2026–27

Salary packaging

Public-hospital packaging is a different limit.