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Div 296 2.0 - A whole new ball game

Recorded 30 March 2026. After a lengthy and somewhat arduous journey from policy measure to law, the Government’s Better Targeted Superannuation Concessions measure, better known as “Div 296 tax”, commences on 1 July 2026.

Focusing from an SMSF perspective, we’ll outline how to calculate Div 296 super earnings and the approach to apportioning the taxable amount amongst SMSF members.

Recorded 30 March 2026

After a lengthy and somewhat arduous journey from policy measure to law, the Government’s Better Targeted Superannuation Concessions measure, better known as “Div 296 tax”, is now law and commences on 1 July 2026. In this webinar we will unpack how the new tax works, including who it will apply to and those who are exempt.

Focusing from an SMSF perspective, we’ll outline how to calculate Div 296 super earnings; what portion of those earnings will be subject to new tax, and which rate will apply.

Join Mark Ellem for this informative webinar in which he will also outline the opportunities in the first transitional year of the measure and whether any action needs to be taken before the measure commences on 1 July 2026.

Total 1.5 CPD Hours

On completion, participants will be able to:

Understand the fundamentals of Division 296, including who is affected, how the additional tax is calculated, and when it will apply.
Identify the relevance of the transitional year, including what actions, if any, may need to be considered before 30 June 2027.
Apply practical planning strategies to assist clients who may be impacted by Division 296.

Mark Ellem

Head of Education, Accurium

Mark is a popular, experienced and highly sought after presenter who is passionate about educating accountants and SMSF practitioners about SMSFs and strategies to make SMSFs a successful part of their business.

He has extensive experience in Self-Managed Superannuation Funds (SMSFs), Pension Funds, Income Tax and Financial Advisory. He is a Fellow of the CPA, IPA and SMSF Association, and received the 2018 SMSF Association CEO award in February 2019 for his contribution to the association and was in the inaugural group of association members to advance to the status of Fellow in February 2020.

Mark has spent over 30 years in accounting practices and SMSF administration companies, including running his own accountancy practice and SMSF administration and compliance advice company for ten years.