% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/division293.R
\name{ato_division293}
\alias{ato_division293}
\title{Division 293 tax assessments (high-income super contributions)}
\source{
Australian Taxation Office Taxation Statistics
Individuals. Licensed CC BY 2.5 AU.
}
\usage{
ato_division293(year = "latest")
}
\arguments{
\item{year}{\code{"YYYY-YY"} or \code{"latest"}.}
}
\value{
An \code{ato_tbl}.
}
\description{
Returns Division 293 tax data: number of assessments, average
Division 293 liability, and distribution by income band. Division
293 applies an extra 15\% tax on concessional super contributions
for individuals with combined income plus low-tax super
contributions above AUD 250,000. Central to retirement-income
reform analysis (e.g. Grattan's "Better Super" proposals).
}
\details{
Published as part of the Individuals Taxation Statistics
(Table 3b in recent releases).
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try(ato_division293(year = "2022-23"))
options(op)
}
}
\references{
Commonwealth of Australia. \emph{Income Tax Assessment Act
1997}, Division 293. Extra 15 per cent tax on concessional
super contributions for high-income earners.

Daley, J., Coates, B. and Wood, D. (2018). \emph{Money in
retirement: more than enough}. Grattan Institute. Uses
Division 293 distributional data in reform analysis.
}
\seealso{
Other specialist: 
\code{\link{ato_compliance}()},
\code{\link{ato_fuel_tax_credits}()},
\code{\link{ato_international}()},
\code{\link{ato_medicare_levy}()},
\code{\link{ato_prrt}()},
\code{\link{ato_rba}()},
\code{\link{ato_state_tax}()},
\code{\link{ato_tax_expenditures}()},
\code{\link{ato_whm}()}
}
\concept{specialist}
