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Div 296 tax: Are you prepared?

Recorded 4 September 2025

Back by popular demand! Did you miss our previous session on Div 296 tax in June 2025? We have listened to you and are running another session for those of you who missed out.

This training is recommended for all practitioners and advisers working with clients who expect to be affected by the proposed reduction to tax concessions for individuals who have more than $3 million in superannuation.

Recorded 4 September 2025

This webinar will unpack how the new tax works, who it affects, and whether or not those affected need to act before it becomes law, which could be as early as 1 July 2025.

With the expected reintroduction of the Bills for the $3 million Div 296 measure, accountants and advisors are being inundated from their clients about how the new measure may affect them and whether they should be doing anything now given the potential retrospective start date of 1 July 2025.

This webinar will unpack how the new tax works, who it affects, and whether or not those affected need to act now before it becomes law, which could be retrospectively from 1 July 2025.

This webinar will cover:

What is Division 296; who is affected and how is the tax calculated
Why Division 296 matters now
What, if any, needs to be done by 30 June 2025?
Planning strategies before commencement
Common client scenarios
Uncommon client scenarios

Total 1.5 CPD Hours

Learning outcomes

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 is expected to apply.
Identify the relevance and urgency of Division 296, including what actions, if any, may need to be considered before 30 June 2025.
Apply practical planning strategies to assist clients who may be impacted by Division 296, using both common and uncommon client scenarios.
Dispel common myths and misconceptions about how Division 296 will operate, enabling confident and informed client conversations.

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.