What the New Div 296 Tax Means for Individuals with Large Super Balances

This month we step through the newly enacted Division 296 superannuation tax—what it means for those with large super balances, how it will operate in practice, and the planning opportunities now available.

We also bring a clear message for business owners and high-wealth individuals: long-standing assumptions are being tested, with the ATO and courts setting new benchmarks for compliance, valuation and planning.