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Every projection is unlocked. Change a balance, a turnover figure or an inflation assumption and re-run it as many times as you like — nothing is deducted, nothing counts down, and none of it expires.
The first measurement date is 30 June 2027
Division 296 started on 1 July 2026. It is 15% on the share of your realised superannuation earnings above $3,000,000, and 10% more above $10,000,000. What almost nobody has been told is that the first year is measured differently from every year after it — and that the door it leaves open shuts on 30 June 2027.
A licensed adviser models this for $3,300 to $6,600, over weeks. This does it in four minutes — every year projected, every lawful response ranked, and the cost base reset election called either way.
A rough guide on a single member fund with no accrued gains, nobody drawing a pension, and concessional contributions still arriving. The full calculator asks about all four, and about your condition of release, and every one of them moves the answer.
If this is you
This measure was announced in February 2023, redrafted twice, deferred once, and only became law in March 2026. Most of what is written about it describes a version that was never passed.
It did in the 2023 exposure draft, and that draft is what almost every article you have seen was written about. The Act that passed taxes realised earnings only. If you have been worrying about a paper gain on a property you have no intention of selling, you have been worrying about the wrong law.
No, and this is the misunderstanding that does the most damage. Nothing about your balance is taxed. Your balance decides what proportion of the year's realised earnings is taxable — and on a balance a little over the line that proportion is a few per cent, not all of it.
Some of them are right. Most of them have not run your figures. Division 296 takes a member entirely in accumulation to 40% on earnings at its very worst and one entirely in the retirement phase to 25% — against a top personal rate of 47%. Pulling money out to escape it frequently costs more than it saves.
The 30 June 2026 valuation date has passed and the values are whatever they were. The election built on them has not: it runs to 15 May 2028. And the first measurement date is still ahead of you, on 30 June 2027 — the only year whose answer a closing balance alone can change.
You type in your balance and what your fund holds. We apply Division 296 as enacted, project every year of it, work out every lawful response and put them in order. No appointment, no engagement letter, no sales call, and no opinion about what you should do.
Two questions, thirty seconds, and you will know whether this reaches you at all. It costs nothing.
The loss
A couple with — between them, in one self managed fund, with almost all of it in his name. Both responses below are entirely lawful. Both were arrived at by somebody competent. The difference is which one ran the numbers first.
Both members are invented and there is no such fund. What is real is Division 296 as enacted, the thresholds, the contribution caps and the arithmetic — all of which are published, and all of which this calculator applies. The same household is the second card on the scenarios page, with every figure worked out by the same engine that builds the report.
The alternatives
| Guess What most people are doing |
A licensed adviser Statement of Advice |
Division 296 Projector This calculator |
|
|---|---|---|---|
| What it costs | Nothing now, possibly a great deal later |
$3,300 – $6,600 | $249 |
| How long it takes | An afternoon of reading contradictory articles | Two to six weeks | Under 4 minutes |
| Every lawful response priced | |||
| The election called with a figure | |||
| Can tell you what to do |
The clock
Division 296 runs on dates rather than on decisions. Miss one and the choice is made for you, at a price you did not pick and cannot change back.
For 2026-27 and no other year, whether Division 296 applies is decided by your total super balance at the end of the year alone. A balance brought under — by that date carries no Division 296 for that year at all. From 2027-28 the greater of the opening and closing balance is used and the door is shut. What changes on that day.
A self managed fund can reset every Division 296 cost base to its 30 June 2026 market value. All the assets or none of them, irrevocable, and made by the due date of the 2026-27 annual return. There is no second chance at it, and the practical deadline is the fund's first disposal rather than the lodgment date. How the election works.
Both index to CPI from a December 2025 base, in whole — and — steps. Each increment is exactly 5% of its own threshold, so they move in lockstep — and between steps they do not move at all while your balance keeps compounding. Why they are steps, not a slope.
The report
The free estimate tells you whether Division 296 reaches you and names every lawful response. This is the part that says what each one is worth. Ten sections and ten charts, on your own figures, with every working shown so you can check it or argue with it.
See a real one, free — a $4,000,000 balance in a two member fund run all the way through, with the open half exactly as a customer sees it, and the assistant live on it for two questions.
How it works
If you can read a member statement, you can use this. Simple mode asks six questions. Advanced is there when your fund's real turnover figure comes out of its accounts.
Your total super balance, your age, whether you have met a condition of release, what your fund had accrued at 30 June 2026, and who else is in it. We do not ask for your name, your tax file number, your member number or your fund's ABN, and nothing you type leaves your browser.
Whether Division 296 reaches you and in which year, the exact percentage of your realised earnings that is taxable, every lawful response named with what each one involves, and a band for what the tax and the decision are each worth.
$249 opens the full report: every year projected, every response ranked, the election called with the number behind it, and the 30 June 2027 withdrawal solved. PDF included, ready to send to your accountant.
Division 296 of the Income Tax Assessment Act 1997, inserted by the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026, with the regulations made under it. The arithmetic reproduces the ATO's own worked examples to the cent — and there is a test that proves it on every build.
Nothing is a black box. Every figure in the report carries the arithmetic that produced it, and every assumption the projection made is printed on its own page in the report rather than buried in a footnote.
We are not licensed to tell you what to do and we do not. The report ranks on one stated measure, names what that measure cannot see, and says plainly when the answer is that nothing needs to change.
If the report does not apply to your circumstances, tell us what went wrong within 14 days and it is refunded in full.
Included with the report
Every report comes with an assistant that has read your report — your balance, your proportions, your ranked responses — and answers questions about it in plain English. Not a search box and not a help page. It knows what your report says because it has been given it.
An example of the kind of answer it gives, on the sample report's figures.
Pricing
One payment, no expiry, nothing to renew, and we never keep your card. It opens the whole report and lets you redo the projection as often as you like — which matters here, because you will run it again the week your fund's valuations are settled.
Prices in Australian dollars. Paid securely through PayPal — card or PayPal balance, no account needed. See a sample report before you decide.
Questions
It is not a tax on your balance. Your total super balance reference amount, minus $3,000,000, divided by that reference amount, gives a percentage to two decimal places. That percentage of your total realised superannuation earnings for the year is taxed at 15%. Above $10,000,000 a second proportion is worked out the same way and taxed a further 10% on top — 25% in total on that slice.
No. Unrealised gains were in the 2023 exposure draft and are not in the Act that passed. Division 296 fund earnings are the fund's taxable income, less assessable contributions, plus net exempt current pension income — which is realised investment income and realised capital gains, after the fund's one third CGT discount.
No, and this is the most common misunderstanding of the lot. Net exempt current pension income is added back in working out Division 296 fund earnings, so a fund paying no income tax at all because every interest is in the retirement phase has exactly the same Division 296 earnings as an identical fund in accumulation. What the retirement phase changes is the fund's own 15%.
Frequently not, and this calculator will say so where that is the answer. Division 296 takes a member entirely in accumulation to 40% on earnings at its very worst and one entirely in the retirement phase to 25%, against a top personal rate of 47%. Whether a withdrawal wins depends on your balance, how much of it is in the retirement phase, and what rate the money would face outside superannuation — which is exactly what the report solves for.
Yes. Both thresholds index to the Consumer Price Index from a December 2025 base quarter — $3,000,000 in $150,000 increments and $10,000,000 in $500,000 increments, each rounded down to a whole increment. Both increments are exactly 5% of their own threshold, so the two thresholds move in lockstep and neither can index while the other does not.
A self managed fund or small APRA fund can elect to treat the first element of every CGT asset's cost base as its market value at the end of 30 June 2026, and every other element as nil, for Division 296 purposes only. It applies to every asset the fund held at that date or to none of them, it cannot be revoked, and it is made in the approved form by the due date of the fund's 2026-27 annual return — 15 May 2028 for a fund lodging through a tax agent.
About of self managed fund members have an account balance above $3,000,000 on the ATO's published distribution — roughly 56,547 people — and Treasury estimated around 0.5% of all Australians with a superannuation account when the measure was announced.
The ATO expects to begin issuing Division 296 assessments for 2026-27 in the second half of the 2027-28 income year. The liability is due 84 days from the date of the notice. You can pay it yourself, or elect within 60 days of the same notice to have it released from one or more of your funds — and that election does not extend the time to pay. It is not deductible.
The transitional rule that makes the first year turn on a closing balance alone applies to 2026-27 and to no year after it. The election that resets your fund's Division 296 cost bases is made once and cannot be revoked. Both of them are decided on figures you either have in front of you or do not — and four minutes now is the cheapest four minutes in the whole of this.
No card. No sign up. Your answer on the next screen.
Four minutes, and you will know whether the thing everybody is telling you to do is the thing that leaves you with the most.
Projects every year to 2036, calls the cost base reset election either way with the figure behind it, and solves the 30 June 2027 withdrawal instead of guessing at it.
Division 296 as in force at —.
Your estimate
That is the gap between the best and the worst lawful response to Division 296, on the figures you just entered.
You can provide a different email to use as your login - or the PayPal one
And you can ask it questions. Your report comes with an assistant that has read it and explains any figure in plain English — if you want it. It is given the amounts on your report, never your name or your email, and the conversation stays in your browser.
Your balance, the year Division 296 first reaches you, the exact share of your earnings that is taxable, and the names of every lawful response — so it is in front of you when you talk to your accountant rather than half remembered.
One email, then only if the figures change or a deadline is close. Unsubscribe in one click. We never sell your address.
Before 30 June 2027
Division 296 is worked out on a figure most people have never seen, it counts unrealised growth, and the first year it applies is the first year anybody finds out what it costs. This prices every lawful response to it on your own balance — withdrawing, restructuring, the timing of a realisation, and doing nothing — and ranks them on what you keep.
Yes, it is included, and using it is entirely your choice. It sits behind one button on your report and does nothing until you press it — nothing in the report is held back from somebody who never opens it.
When you do ask it something, what it receives is the figures on your report: amounts and categories. Not your name, not your email address, not your account, and never a Medicare number, tax file number or bank detail — we do not hold those in the first place. The name you can put on the report cover is optional and is not part of what it is given. The conversation stays in your browser tab and is gone when you close it, and we record that a question was asked without recording what it said.
Section 5 of the privacy policy sets out exactly what does and does not travel, including who processes it.
No. You pay once and the access is yours. There is no subscription and nothing renews. PayPal handles the payment, so we never even see your card number.
No. Access does not expire and there is no second tier. That matters more on this subject than on most: you will run this again when your fund's 30 June 2026 valuations are settled, again when the real turnover figure comes out of its accounts, again before you decide anything about 30 June 2027, and again before the election closes in 15 May 2028. All of those are included, along with the assistant, the PDF and the share link.
Division 296 Projector provides information, not financial product advice. We are not licensed to give personal financial advice and we never tell you which option to pick. What we do is apply the published rules to the figures you enter and show you what they produce, with every working visible. Your real position is set by the Commissioner's assessment and by the trust deed and rules of your own fund — not by this report, which applies the published law to the figures you give it and shows you, line by line, what they produce.
The full report opens the moment the payment clears — every year of Division 296 projected, every lawful response ranked, and the cost base reset election called with the figure behind it.
You can provide a different email to use as your login - or the PayPal one
Worked examples
Every one of these members is invented and every one of their figures is not: each is run through the same engine that builds the paid report, on Division 296 as enacted, at the moment this page loads. Nothing here is typed in, so nothing here can quietly go stale the day a threshold indexes.
Nothing about the money you hold is taxed. Your balance decides what proportion of the year's realised earnings is taxable, and that proportion is your balance minus the threshold, divided by your balance. On $3.4 million it is about 12%. On $12 million it is 75%. The rate is charged on that share and on nothing else.
Unrealised gains were in the 2023 draft and are not in the Act. A fund that never sells anything realises nothing, so the growth half of its return never enters the calculation until the day something is sold. Every card below shows how much that is worth — and on several of them it is worth more than everything else put together.
Everything below is those two facts in real dollars, for eight different members. Worked out on the current schedule.
Your answer turns on your own balance at 30 June 2027, how much of it is in the retirement phase, what your fund had accrued at 30 June 2026, whether anybody else is in the fund, and whether you have met a condition of release. Change any one of those and both the figures and the order of the responses change.
Every lawful response open to Margaret, and what each one leaves at 30 June 2036 after every tax. Same balance, same earnings — the difference is only in where the money is held and when it is moved. The top row leaves the most. It is not a recommendation — the last section says what this measure deliberately cannot see. Open Show Details on any row for what it means, what the process involves, and the constraints that decide whether it is available at all.
Division 296 first reaches Margaret in 2026-27, and this report prices the ten lawful responses open to her against each other and against doing nothing.
Division 296 takes $92,861 from Margaret over the years to 30 June 2036 if she does nothing, on top of the tax her fund already pays. Doing nothing costs her a further $146,488 against the best lawful response open to her — so the decision in front of her is worth more than the tax itself. That second figure is recoverable, lawfully, and the responses that recover it are named below.
Ranked on what each is worth against doing nothing, over the same years, on the same balance. None of them is a recommendation and none of them needs a product bought — every one is a decision she is already entitled to make. Section 03 prices all ten.
| Response | Worth against doing nothing | Division 296 it leaves |
|---|---|---|
| Everything above that helps, at once | $146,488 | $42,878 |
| Move what you can to the other member, every year it is allowed | $139,527 | $46,630 |
| Pay each assessment yourself instead of releasing it from the fund | $84,678 | $84,368 |
And the cost of choosing badly. The ten lawful responses priced below finish $233,605 apart on the same balance over the same years — $8,932,422 at worst against $9,166,028 at best. The worst of them — “Withdraw under the threshold before 30 June 2027, hold it in a company” — is advice that is being given.
At the first measurement date, 30 June 2027. Margaret's projected total super balance is $4,150,318 against a threshold of $3,000,000. That makes 27.72% of the year's realised earnings taxable — ($4,150,318 − $3,000,000) ÷ $4,150,318 — and on $152,891 of earnings that is $42,381 taxed at 15%. Total: $6,357.
The measure everything below is ranked on. What the household holds at 30 June 2036 — inside superannuation and outside it — after Division 296, after the fund's own 15%, after tax outside superannuation, and after providing for the tax owing on gains that have not been realised yet. One measure, and nothing else.
On the baseline — nothing changed. The reference balance is the closing balance for 2026-27 and the greater of the opening and closing balance for every year after it, which is the transitional rule the whole of section 09 turns on.
| Year | Threshold | Reference balance | Her earnings | Above $3m | Division 296 |
|---|---|---|---|---|---|
| 2026-27 | $3,000,000 | $4,150,318 | $152,891 | 27.72% | $6,357 |
| 2027-28 | $3,000,000 | $4,301,278 | $161,494 | 30.25% | $7,328 |
| 2028-29 | $3,150,000 indexed | $4,458,603 | $170,121 | 29.35% | $7,490 |
| 2029-30 | $3,150,000 | $4,623,499 | $178,836 | 31.87% | $8,549 |
| 2030-31 | $3,300,000 indexed | $4,795,437 | $187,651 | 31.18% | $8,776 |
Five of the ten years are shown here. The full report runs every year to 30 June 2036, and the ranking in section 03 is built on all of them.
A balance compounds smoothly. The thresholds do not move at all and then jump by a whole increment, because they only index in $150,000 and $500,000 steps. The gap between the two lines is what the proportion is built on — and it widens in every year the thresholds stand still.
An assumption a reader cannot see is an assumption they cannot argue with. All of them are on this page, and every one is a field in advanced mode.
| Assumption | Used | What it does |
|---|---|---|
| Total return | 6.5% a year | Before tax and before costs. The ATO reported a median SMSF return on assets of 8.2% for 2023-24 and −0.8% for 2021-22, so this is a long run figure rather than a recent one. |
| Income share of that return | 3.0% a year | Dividends, distributions, rent and interest. It arrives realised whatever the fund does, so it is in Division 296 earnings every year. |
| Portfolio turnover | 10.0% a year | The share of accrued gains realised each year. The single largest lever in this report and the only one that costs nothing. |
| Investment costs | 0.3% a year | Charged on every pot, inside superannuation and outside it. Charging one and not the other would make every withdrawal look better than it is. |
| CPI for threshold indexation | 2.8% a year | The thresholds move in whole $150,000 and $500,000 steps from a December 2025 base. Section 09 prices the whole range. |
| Tax rate outside superannuation | 47.0% | Applied to money held personally. A company is priced at 30% plus the top up on distribution; a trust at 39% in the beneficiaries' hands. |
| Retirement phase share | 52.5% | Changes the FUND's tax and changes Division 296 not at all — exempt current pension income is added straight back into Division 296 fund earnings. |
| Withdrawals modelled at | the end of the year | Money taken out in June earned in the fund all year, so the earnings figure is unchanged by it. What a withdrawal changes is the balance the proportion is built on. |
Everything above is real arithmetic on a fictional member. Run yours and this half opens on your own figures — your election called with the number behind it, your withdrawal solved, and your assessments dated.
And you can ask it questions. Every report comes with an assistant that has read your report and explains any figure in it in plain English. Using it is entirely your choice, it does nothing until you press the button, and it is given the amounts on your report and never your name, your email or your account.
That is somebody else's answer. Yours takes about four minutes and costs nothing.
The link may have already been used. If you are still getting emails, write to us and we will stop them by hand.
Guides
Written for the person the tax actually lands on rather than for the fund that has to report it. Plain English, the law as it was finally enacted rather than as it was drafted three times, and all the working shown — including the parts of it that are in your favour and rarely mentioned.
Reading is useful. Knowing what 30 June 2027 actually costs you is better.
Inside the fund
A defined benefit interest has no account balance to observe, so the regulations prescribe a formula based on the movement in the interest’s total super balance value, adjusted for contributions and withdrawals and multiplied by a reduction factor. And the tax on one that is not in the retirement phase is deferred to a debt account rather than falling due.
A defined benefit interest is an entitlement calculated from a formula — years of service, final salary, a multiple — rather than from a pot of money. There is no account, so there are no earnings to observe. The general Division 296 approach of working out a fund’s realised earnings and attributing a share simply does not apply.
The regulations therefore prescribe a different calculation for a defined benefit interest that is not in the retirement phase, and for certain other interests they specify. It works on the movement in the interest’s total super balance value:
(closing value − opening value + withdrawals − contributions) × the reduction factor
The draft regulations set that factor at 0.825 — a 17.5% reduction — which exists because a movement in an actuarially determined value is not the same thing as an earning, and the reduction is a broad allowance for the difference.
The value itself is determined on an actuarial valuation method, of the kind used for family law valuations. It is not a figure a member can work out from a statement, and it is not one this or any other projector can produce from first principles.
The second special rule is the one that matters most in practice. Most defined benefit schemes do not let a member take money out to pay a tax bill. Assessing a member on an interest they cannot touch would be assessing them on money that does not exist yet.
So the share of a year’s Division 296 attributable to a defined benefit interest that is not in the retirement phase is deferred. The ATO establishes a Division 296 tax deferred debt account for that interest, tells the member how much has gone into it on the notice of assessment, and the amount does not fall due.
The share deferred is worked out proportionately:
Division 296 for the year × (relevant super earnings for the DB interest ÷ total super earnings)
A member with $66,000 of total super earnings, of which $37,000 came from one defined benefit interest, and $3,960 of Division 296 for the year, has $2,220 deferred against that interest and the rest due and payable in the ordinary way.
The deferred debt becomes due and payable 21 days after an end benefit is paid from that interest. A separate account exists for each defined benefit interest, and each falls due on its own end benefit.
An end benefit is generally the first superannuation benefit to become payable from the interest — retirement, resignation, death, disability, or reaching a scheme-specific maximum age. Several things are specifically not end benefits:
When a member requests a benefit that is an end benefit, the fund has to give the ATO an end benefit notice within 14 days of the earlier of the request and the benefit becoming payable. The ATO then issues a debt account discharge liability notice, with a release authority the member can give to that defined benefit fund.
A deferred debt is not free. End of year interest is calculated and applied annually on the account balance — including interest from previous years — at the long term bond rate for that financial year.
It can be avoided entirely by paying the deferred amount voluntarily by 30 June each year, either with the member’s own money at any time, or by electing to release the amount from a different superannuation interest. That election has to be made within 60 days of the notice of assessment, like any other release election, and most defined benefit funds cannot release amounts themselves — so it has to come from somewhere else.
Whether to pay it early is a genuine decision: paying avoids the bond-rate interest, and not paying keeps the money. On any assumption where the member’s own money earns more than the long term bond rate after tax, deferring is the better trade. On a conservative one, it is not.
Three things. Find out the total super balance value the scheme reports for the interest, because it counts towards the threshold whether or not the member thinks of it as a balance. Ask the scheme whether it can release amounts at all, because the answer is usually no and that changes how the liability has to be funded. And where an end benefit is being planned, tell the fund early enough that the deferred debt can be considered as part of the retirement arrangement rather than arriving afterwards.
The projector separates the deferred share from the due share in every year, so you can see what is actually payable and what is accumulating against an end benefit.
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About
Division 296 was announced in February 2023, published as an exposure draft that taxed unrealised gains, argued about for two years, redrafted at the end of 2025 with a second threshold and indexation added and unrealised gains taken out, deferred by a year, and finally passed in March 2026. Almost everything written about it in between describes a version that never became law. Meanwhile the first measurement date — 30 June 2027 — is real, it is close, and it is the only one whose answer a closing balance alone can change.
None of the rules are secret. They are in Division 296 of the Income Tax Assessment Act 1997, inserted by the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 and imposed by the Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026, with the operative detail in the regulations made under them and the arithmetic set out on the ATO's own pages. What almost nobody has is their own figures run through it: the proportion, year by year, against thresholds that stand still for years and then jump, with the two transitional decisions priced rather than described.
Division 296 Projector does one thing: it applies those published rules to your figures and shows you, in full, what they produce. Every year of the projection, every lawful response priced and ranked on one stated measure, the cost base reset election called either way with the figure that decides it, and every assumption printed on its own page rather than buried in a footnote — so you can check it, argue with it, or take it to somebody who can.
We do not tell you what to do. We are not licensed to, and the arithmetic is the part people are actually missing — not the opinion. A licensed adviser charges $3,300 to $6,600 for a one-off Statement of Advice and is the only one of us who can tell you what to do and be accountable for it. Start with what the law actually says, then decide which questions are worth the fee.
Short version: we hold as little as we can, we never ask for the identifiers that matter most, and the calculation runs on your own device. The long version is below, because you are entitled to it.
This policy explains how XTO Pty. Ltd. (we, us, our) collects, holds, uses and discloses personal information, and how you can access, correct or complain about it. We handle personal information in accordance with the Privacy Act 1988 (Cth) and the Australian Privacy Principles (APPs).
It applies to calculatedchoices.com.au and to every email we send you. It does not apply to any third party site we link to.
We do not ask for, and you should never send us, your Medicare number, tax file number, tax file numbers, member account numbers, fund ABNs, bank account numbers, or any government identifier, bank account details or card number. The calculator does not need them. If you send one to us anyway we will delete it rather than store it.
We do not collect sensitive information as defined in the Privacy Act — health information, racial or ethnic origin, political or religious beliefs, sexual orientation, or criminal record. Where the calculator asks about care needs it asks about funding categories, never about a medical condition.
Information you give us
Information collected automatically
In your browser, on your device. The figures you type into the calculator are processed locally to produce your result. They are transmitted to us only if you choose to save a scenario to your account. If you never save one, we never receive them.
Two exceptions, and both are things you have to choose to do:
A paid report comes with an optional assistant you can ask questions about your own figures. It is the one part of this site that sends anything to a third party, so it is set out here in full.
It is entirely your choice, and it does nothing until you use it. Nothing is sent anywhere unless you open the assistant and ask a question. If you never open it, this section does not apply to you at all, and the rest of the report works exactly the same.
What is sent when you do ask
What is not sent
What travels is a set of amounts and categories. On its own it does not identify anybody, and we do not send anything alongside it that would.
Who processes it
The request is answered by Google's Gemini API, which processes it outside Australia — see sections 10 and 11. We do not train any model on your figures and we have no arrangement permitting anyone to do so; what Google does with data sent to its API is governed by its own terms, which we do not control.
How long it is kept
Because the assistant is optional, you can have the entire paid report without any of the above ever happening. Nothing in the report is withheld from somebody who never opens it.
We use the following, and nothing else:
You can clear or block these through your browser at any time. Clearing them will sign you out and reset your preferences; the site will otherwise work normally.
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We do not sell your personal information, and we do not disclose it to data brokers, advertising networks other than as described above, any superannuation fund, adviser or accountant, or anyone who might try to sell you something.
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Some of these providers store or process data outside Australia, principally in the United States (Google, PayPal) and, depending on our email provider, in other countries. By using the site you acknowledge that we take reasonable steps to ensure overseas recipients handle your information consistently with the APPs, but that we cannot control and are not accountable for how an overseas recipient handles it once disclosed, and that you may not be able to seek redress in that jurisdiction.
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If a data breach occurs that is likely to result in serious harm, we will notify you and the Office of the Australian Information Commissioner as required by the Notifiable Data Breaches scheme.
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We will respond within 30 days and will not charge you for making a request. We may need to verify your identity first.
If you think we have breached the APPs, write to support@calculatedchoices.com.au with "Privacy complaint" in the subject line. We will acknowledge within 5 business days and respond substantively within 30 days.
If you are not satisfied with our response, you may complain to the Office of the Australian Information Commissioner: oaic.gov.au, 1300 363 992, or GPO Box 5288, Sydney NSW 2001.
The site is intended for anyone whose total superannuation balance is at or approaching $3 million, and the advisers and accountants working with them. It is not directed at children and we do not knowingly collect personal information from anyone under 18.
We may update this policy. The effective date at the top changes when we do. Where a change is material we will tell you by email or by notice on the site before it takes effect. Continuing to use the site after that means you accept the updated policy.
Privacy Officer
XTO Pty. Ltd. (ACN [ACN NOT SET])
support@calculatedchoices.com.au
Plain English, because the whole point is that you understand it. Section 6 is the one that matters most — please read it before you rely on anything here.
By using calculatedchoices.com.au (the site) or buying a pass you agree to these terms. If you do not agree, do not use the site. In these terms we, us and our mean XTO Pty. Ltd.; you means the person using the site or, where you use it on behalf of another person or an entity, both you and that person or entity.
You must be at least 18 and legally able to enter a contract. The site is intended for use in Australia and applies Australian law and Division 296 of the Income Tax Assessment Act 1997 and the regulations made under it only. If you use it from outside Australia you do so on your own initiative and are responsible for local compliance.
Division 296 Projector is an information and calculation service. It applies Division 296 of the Income Tax Assessment Act 1997 and the regulations made under it to figures you supply and reports what those rules produce, showing its workings and naming the fee schedule used.
It is not financial product advice, personal advice, legal advice, tax advice, accounting advice or financial product advice or tax advice, and it is not a recommendation to acquire, dispose of or deal in any financial product.
You should obtain independent, licensed advice before acting. Any decision you make is yours.
We take considerable care to keep the rates current and the formulas right, and every report prints the schedule it was built on. Even so:
Always confirm before you act.
You acknowledge and agree that you are solely responsible for evaluating the output, for verifying it against official sources, for obtaining independent professional advice, and for every decision you make or do not make. We are not your adviser and no fiduciary or advisory relationship arises from your use of the site.
You are responsible for keeping your password confidential and for everything done under your account. Tell us immediately at support@calculatedchoices.com.au if you suspect unauthorised use. We may suspend or close an account we reasonably believe is being used in breach of these terms.
A report you export as a PDF or otherwise save remains yours to keep and to show to family, an adviser or fund trustee. That licence is personal and non‑commercial. It does not permit republication, resale, or use as part of a product or service you provide to others.
Our promise: if the calculator cannot properly model your circumstances, or something has gone wrong, write to us within 14 days of purchase and we will refund the pass. No form and no argument. We would rather refund you than have you rely on a number that does not fit.
This is a voluntary commercial guarantee offered in addition to, and it does not limit, your rights under the Australian Consumer Law. Refunds are made to the original payment method within five business days of us accepting the request.
You must not:
All content, code, calculation methodology, report design, text and branding on the site is owned by us or licensed to us and is protected by copyright and other laws. Legislated rates and government data are not owned by anyone; our expression, arrangement and implementation of them is. Nothing in these terms transfers ownership to you.
We aim to keep the site available but do not guarantee it will be uninterrupted, timely, secure or error free. We may modify, suspend or discontinue any part of it, and may perform maintenance, at any time. If we permanently discontinue the service while your pass is running, we will refund the unused portion.
The site relies on third party services including PayPal, Google and our hosting and email providers, and links to third party sites and government resources. We are not responsible for those services or sites, their availability, their content or their terms.
Our goods and services come with guarantees that cannot be excluded under the Australian Consumer Law. For major failures with the service, you are entitled to cancel your service contract with us and to a refund for the unused portion, or to compensation for its reduced value. You are also entitled to be compensated for any other reasonably foreseeable loss or damage. If the failure does not amount to a major failure, you are entitled to have problems with the service rectified in a reasonable time and, if this is not done, to cancel your contract and obtain a refund for the unused portion of the contract.
Nothing in these terms excludes, restricts or modifies any consumer guarantee, right or remedy conferred by the Australian Consumer Law or any other law which cannot lawfully be excluded, restricted or modified. If any part of these terms would do so, that part does not apply.
Subject always to section 15, and to the maximum extent permitted by law:
You agree that this allocation of risk is reasonable given the price of the service and that the service is information rather than advice.
Our liability is reduced to the extent your loss is caused or contributed to by you, including by entering incorrect figures, by failing to verify output against official sources, or by failing to obtain independent advice.
To the maximum extent permitted by law, you indemnify us against any claim, loss, liability, cost or expense (including reasonable legal costs) arising from your breach of these terms, your misuse of the site, or your provision of the site's output to a third party who relies on it. This does not apply to the extent the claim arises from our own breach, negligence or wilful misconduct.
You may stop using the site at any time. We may suspend or terminate your access immediately if you breach these terms. Sections 4, 5, 6, 9, 12, 15, 16, 17, 19 and 20 survive termination.
Our Privacy Policy forms part of these terms and explains how we handle personal information.
These terms are governed by the laws of New South Wales, Australia. You and we submit to the non‑exclusive jurisdiction of the courts of New South Wales and the courts entitled to hear appeals from them.
XTO Pty. Ltd. (ACN [ACN NOT SET])
support@calculatedchoices.com.au