FOI Decision Letter. Number Of Taxpayers Who Were Issued A Division 293 Tax Notice Of Assessment For The 2022-23 And 2023-24 Financial Years.

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The ATO released a document created in response to an FOI request containing the number of taxpayers issued Division 293 tax notices of assessment for the 2022-23 and 2023-24 financial years. Division 293 applies a 15% tax on certain concessional superannuation contributions exceeding annual thresholds for high-income earners. The ATO's Superannuation and Employee Obligations division searched relevant systems and produced the requested statistical data, which the decision maker granted in full without exemptions or deletions. The document was made available through the ATO's Disclosure Log, with the decision based on section 17 of the FOI Act, which requires agencies to compile information from computer systems when requested in discrete written form.