The Government has confirmed what many of us feared was coming. As part of its deal with the Greens to secure passage of the CGT and negative gearing reforms announced in the 2026–27 Federal Budget, Labor has agreed to close the door on limited recourse borrowing arrangements (LRBAs) for residential property inside SMSFs. Read the…
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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…
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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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