News

Division 296, SMSF, Tax, Valuations

Asset valuations unchanged for Div 296

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, asset valuation, Division 296, SIS Regulation 8.02B, market value, Accurium, Mark Ellem, total super balance, valuation guidelines

The asset valuation rules currently applicable to SMSFs will remain unchanged after the Division 296 tax is implemented.

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Property, SMSF, Trusts

13.22C trust utility overrides its complexity

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, 13.22C unit trust, restrictions, ownership of assets, BT, Bryan Ashenden, property, investment

While 13.22C trusts are complex, their use inside an SMSF can provide trustees with more flexibility around the use of underlying assets.

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ASIC, financial advice

First Guardian sanctions continue

ASIC, Australian Securities and Investments Commission, David Anderson, Simon Selimaj, Falcon Capital Limited, First Guardian Master Trust, Federal Court, travel ban, asset frozen

The directors of Falcon Capital, David Anderson and Simon Selimaj, have been issued travel restraint orders effective until 27 February 2026.

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Estate Planning, financial advice

New digital estate planning service launches

fintech, Yodal, tele-estate planning, concierge service, financial advice, estate plan, digital estate planning, Steve Judd, Ian Tindale

Fintech Yodal’s new tele-estate planning concierge will help advisers deliver estate planning services at scale.

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Death benefits, Pensions

Death pension okay without instruction

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, pension documentation, income stream, automatic reversionary pension, Accurium, Mark Ellem, trust deed, death benefits, trustee discretion, SMSF Professionals Day 2025

The pension of a deceased member can be retained in an SMSF even if there is no evidence the income stream was reversionary.

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Crypto Assets, Cryptocurrency

Crypto holdings harder under Div 296

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, cryptocurrency, Division 296, retirement, Wilson Asset Management, discussion paper, unrealised gains, indexation, investment, SMSF portfolios, digital assets

The volatile nature of cryptocurrency will make its retention within an SMSF portfolio more difficult under the proposed Division 296 tax.

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Appointments, SMSFA

SMSF Association makes new appointment

SMSF Association, Marnie Page, national partnerships manager, Alistair Shields, Peter Burgess, Neil Sparks

A new national partnerships manager has been appointed by the SMSF Association in the wake of the retirement of an industry stalwart.

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Division 296, SuperStream, Tax

SMSFs will have to de-risk under new tax

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, Division 296, investment portfolio, small company, venture capital, unrealised capital gains, Wilson Asset Management, WAM, Geoff Wilson, innovation, trustees, de-risk

The Division 296 tax is likely to drive SMSFs away from small company investments, reducing the pool of capital available to them.

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Division 296, Superannuation, Tax

Div 296 can boost advice proposition

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, Division 296, tax minimisation, personal tax, Accurium, Mark Ellem, marginal tax rate, total super balance, 30 per cent, 15 per cent, financial advice

The proposed Division 296 measure gives practitioners the opportunity to enhance their advice proposition through tax optimisation strategies.

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