Date: Wednesday, 17 June 2026

Time: 11:00 AM

Members: Free (Included within CPD Subscription)

Non-Members: Before 31 May 2026 – $297 (incl. GST) |  From 1 June 2026 – $330 (incl. GST)

With the 1 July 2026 commencement of the Division 296 tax measures, the window for strategic action before this date is narrowing. This masterclass, led by industry experts Aaron Dunn and Tim Miller, provides a deep dive into the operational and compliance requirements of these landmark reforms.

As the industry prepares for a new era of “high-balance” taxation, this session moves beyond theory to provide practical, scenario-based guidance. Using a brand-new case study, Aaron and Tim will walk you through the critical decision points that trustees and practitioners must navigate before the clock strikes midnight on 30 June.

Key Discussion Points:

• Impact Assessment: Weighing the pros and cons of moving fund assets versus retaining them within the superannuation environment under the new $3.0m threshold.

• The CGT Election: A detailed look at the 30 June 2026 cost base reset. We will explore the technical nuances of the election and why the decision-making process must be finalized before the new financial year begins.

• Survivor Considerations: Analysing the impact on death benefits, with a specific focus on auto-reversionary pensions and how these can inadvertently push a surviving member’s Total Superannuation Balance (TSB) over the threshold.

• TSB Management: Strategies for managing “events” that bring a member’s balance above $3.0m (or $10.0m), including the implications of the 2026/27 transitional rules.

• Liquidity & Compliance: Ensuring the fund is prepared to meet personal tax liabilities assessed to the individual but potentially paid from the fund.

As part of the masterclass, Aaron & Tim will also explore how to utilise many of the growing number of tools within the Division 296 tax hub with your SMSF clients.

Your Co-hosts

Registration

Click on the ‘Register for live webinar’ below to purchase.

Why Attend? The Division 296 measures represent the most significant shift in superannuation taxation in decades. This masterclass is designed to equip you with the technical clarity and strategic framework needed to advise clients effectively in a landscape where the cost of inaction is high.

Don’t leave your Division 296 strategy to chance. Join Aaron and Tim to ensure your SMSF clients are prepared for the 1 July transition.