Div 296 – Is there an alternative?

If we assume that Div 296 will become law, the best we can do is to focus on what we might be able to change. Trying to deal with too many items just results in inaction so let’s assume that a non-indexed $3m cap will apply. That just leaves the calculation of the...

Div 296 – Let’s Just Take a Deep Breath

There are reports in the financial press today of panic selling of SMSF assets in light of Div 296. This is totally unnecessary. Let’s look at the facts. The measure is not law, but I believe it will become so, with a commencement date of 1 July 2025 so...

Div 296 is Back

Following the rout of the LNP in Saturday’s election the Labor government has won total control of the House of Representatives. The Senate will also be controlled by the Government, with the help of the Greens, so it is inevitable that Div 296 will be...

Be an Informed Voter

There are always multiple issues that determine the reasons that voters choose their preferred candidate. Here are a couple of considerations. If Labor, with the support of the Greens, control both houses of Parliament the legislation that would tax the unrealised...

Personal Concessional Contribution Misunderstanding

Each year we have a few instances where an SMSF member is informed by their personal tax accountant, that they can’t lodge their personal return until we inform the ATO of the personal deductible contributions they’ve made to their SMSF. We have even had one...