Decoding the Division 296 Super Tax: Planning Ahead for Advisers & Clients

Stay ahead of the game-changing Division 296 tax on superannuation balances that exceed $3 million in this practical playbook packed with strategies, tips & traps designed specifically for tax advisers and their clients.

In this session, we cover:

• Introduction to Division 296

  • Recent developments​

  • Overview of the calculation and main adjustments to Total Superannuation Balance (TSB)​

• Case studies on members below and over $3M balance​

  • Factors to consider before withdrawing from SMSF​

• Using alternative tax structures (outside of super) for those withdrawing money ​

  • Income splitting using trusts​

  • Negative gearing ​

• Structured settlements​

• SMSF succession and estate planning​

Date recorded: 31 July 2025