There is a curious rhythm to Australian tax policy. Step back far enough and a pattern emerges: roughly every ten years, a Federal Budget arrives that does more than tinker at the edges. It rewrites the rules. And when those rules are rewritten, the superannuation sector — and SMSFs in particular — feels the tremors…
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Your Complete Resource for Navigating the New Tax Division 296 is now law. With the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 receiving Royal Assent on 13 March 2026, the countdown to 1 July 2026 is well and truly on. For SMSF practitioners, that means the window to prepare your…
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What an incredible few weeks it has been. From 17 to 31 March, the Smarter SMSF team travelled across Australia for the 11th edition of our SMSF Day events. The energy in every room (and on every screen) was nothing short of inspiring, marking a milestone year for our community. As we wrap up the…
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The landscape for high-balance SMSFs shifted significantly on 13 March 2026, when the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 received Royal Assent. While the broad headlines focus on the 15% tax on balances over $3 million, the “devil in the detail” lies within the recently released exposure draft regulations—specifically,…
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The Government’s Better Targeted Superannuation Concessions package (Division 296 tax) has this week been introduced to Parliament via the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026. With a consultation period opening on 19 December through to 16 January, it’s fair to say that many in the industry had better things…
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