News

The modelling tool I flagged a fortnight ago is now live and embedded in our Div 296 FAQ. Thanks to those who reached...

I am just putting the finishing touches on, what I intend to be, the ultimate tool for Div 296 modelling of...

On the death of a pensioner with a reversionary pension, the survivor becomes automatically entitled to the deceased...

The draft Div 296 Regulations have now been released. Most of the text relates to the operation of Div 296 to APRA and...

Payday Super, commencing on 1 July 2026, generally requires an employer to make their superannuation payment within 7...

Now that the AWOTE figures have been released we can confirm that contribution caps will increase from 1 July 2026. We...

What’s often overlooked is that the definition of ‘business real property’ under sub-section 66(5) of the SIS Act and...

Div 296 has just been tabled. Here's the Bill and the Explanatory Memorandum. It will be effective from 1 July 2026,...

One of the major changes incorporated into the latest version of Div 296 is its application to death benefits. The...

Based on the December CPI figures, the General Transfer Balance Cap will increase from $2m to $2.1m on 1st July 2026....

It’s almost past that time of year when high income earners, with multiple employers, may like to consider their level...

In a move that will spoil the Christmas break for many superannuation techies, the government has released the new Div...

This is my last blog for the year. It has nothing to do with superannuation. It was inspired by an excellent...

I was asked a simple question recently. An SMSF has 2 members, one has been wholly in pension since July 1 and the...

Advisers and trustees often feel that the level of audit scrutiny is excessive and it’s true to say that it has become...