Final Division 296 Regs: what changed, and what we all need to get used to

The Division 296 regulations are now law. The Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 were registered on 18 June 2026 — but if you’ve been working off the exposure draft from March, they’re not the same document. Treasury took 13 written submissions and…