Navigate the New
$3 Million Super Tax
Stay informed, stay compliant, and stay ahead — with Smarter SMSF's tools, training, and strategies for the new Division 296 tax laws commencing 1 July 2026.
Division 296 introduces an additional 15% tax on earnings attributed to total super balances above $3 million, commencing 1 July 2026. With the legislation now enacted, SMSF professionals need to move from planning to action — educating clients, modelling impacts, and implementing compliant strategies.
At Smarter SMSF, we've built a comprehensive Division 296 Hub to help you confidently guide your clients through the three key stages of these reforms — from understanding the rules, to identifying impacted members, to implementing practical solutions.
This isn't just about compliance — it's an opportunity to provide proactive, valuable advice that sets your firm apart.
Div 296 Tax Hub
Smarter SMSF has built a dedicated Div 296 Tax Hub that provides SMSF professionals with everything needed to navigate the new laws — from technical guidance to white-label client resources.
Free Resources
Available to all Smarter SMSF members
- FAQs — Most commonly asked Div 296 tax questions, organised by topic
- Smarter SMSF Documents — Access to order from our suite of SMSF legal, pension and compliance documents
- Legislative References — Access and track the ongoing legislative and regulatory guidance on Div 296
- Glossary of Terms — Plain language definitions of key Div 296 tax terms
Premium Resources
Extended toolkit for advisers & accounting firms
- All Free items plus the following additional resources:
- Calculators & Tools — Interactive tools to estimate the Div 296 tax liability
- Fact Sheet Series — Covering every aspect of Div 296 tax for SMSF members
- Client & Adviser Resources — White label letters and communications for accountants and advisers
Purchase Premium Access
$600.00 + GST / yearAdd to cart
Annual subscription purchase · Instant access · Includes future updates within subscription periodAvailable Documents
Smarter SMSF is updating and creating a suite of documents to ensure compliance with the new Division 296 tax laws commencing 1 July 2026.
All documents are prepared by Smarter SMSF's specialist team and are kept up to date with the enacted legislation. Documents can be ordered on a Pay-As-You-Go (PAYG) basis or via a document subscription.
Trust Deed Upgrades
Deed of Variation to update the Smarter SMSF Trust Deed for Division 296 tax, including provisions for assessments, elections, and member notifications. Bulk Deed Updates are also available for firms with multiple funds to upgrade.
Deed AmendmentCGT Elections
Make an irrevocable election on all fund assets based upon their market value at 30 June 2026.
Member ElectionsPension Commutations & Rollbacks
Documentation to support full or partial commutation of pension interests and rollback to accumulation phase, including trustee minutes and member requests.
Pension StrategiesChanges to Reversionary Pensions
Trustee resolutions and member documentation to remove or amend reversionary nominations where TSB implications require restructuring of pension arrangements.
Reversionary NominationsAdditional documents will continue to be added to the Hub as further legislative guidance is released.
Browse all documents →Smarter Legal Review
For SMSF deed upgrades required as a result of the new Division 296 tax laws, Smarter Legal Review provides legal support and sign-off in respect to a Deed of Variation prepared on the Smarter SMSF platform.
This service provides you with the confidence to navigate through these changes with your impacted SMSF clients.
- Legal sign-off on all Div 296-related deed variations
- Expert review from SMSF specialist legal practitioners
- Integrated with the Smarter SMSF documents platform
- Fast turnaround for time-sensitive amendments
Legal sign-off & confidence
for every Div 296 deed change
Div 296 Tax Hub — Launch Webinar
Watch the full recording of our launch webinar on 23 April 2026, covering everything you need to know about the Div 296 Tax Hub and how to use it with your impacted SMSF clients.
