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Highlights
Navigating the Shift: Understanding the New Division 296 Super Tax
The landscape for high-balance superannuation in Australia has shifted significantly. Following intense industry consultation and a major redesign in late 2025, the government has released the draft Treasury Laws Amendment (Better Targeted Superannuation Concessions) Bill 2025 . For individuals with substantial super balances, the "new" Division 296 is a different beast than what was first whispered about in 2023. Here is a breakdown of the evolution of this tax and what you
David Tilley
Feb 2
Why Good Records Matter – A Cautionary Tale from the McPartland Case
The recent Full Federal Court decision in McPartland v Commissioner of Taxation [2025] FCAFC 23 is a powerful reminder that in tax...
Josh Tilley
Sep 23, 2025
Payday Super Is Coming: What Your Business Needs to Know
From 1 July 2026 , employers will face a major change in the way superannuation contributions are made. Under the new payday super...
David Tilley
Sep 23, 2025
Will Your Superannuation Be Impacted by the $3 Million Balance Tax?
The Federal Government has proposed changes that may affect individuals with superannuation balances exceeding $3 million. Announced in...
Josh Tilley
Sep 23, 2025
Superannuation Thresholds Rise to $2 Million: What has changed this financial year?
From the new financial year, two key superannuation limits move higher thanks to CPI indexation. While inflation erodes purchasing power,...
Josh Tilley
Jul 28, 2025
A Guide to Franking Credits
Why fully franked dividends are still Australia’s quiet super-power for investors on up to $135,000 a year. 1. What is franking, in plain...
David Tilley
Jul 28, 2025
What’s New for the 2026 Financial Year
On 1 July 2025, a new round of tax reforms has reshaped the compliance landscape for employers, investors and family groups alike. Below...
Josh Tilley
Jul 28, 2025
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