Welcome to our Superannuation Solutions Newsletter.
We hope you find these newsletters informative. Should you have any questions in relation to how these changes may impact you, please contact one of our SMSF Specialists.
Current newsletter
Superannuation Solutions Newsletter Edition 27
In this edition we discuss the upcoming increases to key superannuation caps from 1 July 2026 and the planning opportunities they may present, as well as the introduction of Division 296 tax on super balances exceeding $3 million. We also examine the new restrictions on SMSF borrowing arrangements for residential property, including what the changes mean for existing and future LRBAs.
Past newsletter editions
Superannuation Solutions Newsletter Edition 26
In this edition we unpack the Federal Government’s latest announcement on the proposed 15% tax for super balances over $3 million, the ATO’s new ruling on non-arm’s length expenses, information for employers in the newly introduced Payday Super legislation and practical guidance on valuing assets in SMSFs.
Superannuation Solutions Newsletter Edition 25
In this edition we discuss the joint accounting bodies’ submission on payday super and its implications for timely superannuation payments, the ATO’s anticipated focus on ensuring accurate market valuations for SMSFs, and the importance of meeting minimum pension payment requirements to avoid tax penalties.
Superannuation Solutions Newsletter Edition 24
In this edition we discuss general and shortfall interest charges, the future of division 296, further information on payday super and details around the increase of the transfer balance cap.
Superannuation Solutions Newsletter Edition 23
In this edition we discuss the current status of proposed Div 296, the general transfer balance cap increasing from July 2025, regulations around legacy pensions becoming law, and Federal Parliament enacting a statutory objective for superannuation.
Superannuation Solutions Newsletter Edition 22
In this edition we discuss employers requiring to make SG contributions to employees on ‘payday’, draft regulations enabling superfund members to exit legacy pensions, a breakdown of how and where the SMSF sector is growing and a case outlining potential penalties regarding the mismanagement of an SMSF.
Superannuation Solutions Newsletter Edition 21
In this edition we discuss non-arms length expenditure rule changes, understanding the criteria for the wholesale investor test and distinguishing between wholesale and retail investors, and a current list of important superannuation rates and caps which have changed from 1 July 2024.
Superannuation Solutions Newsletter Edition 20
In this edition we discuss concessional contribution caps increasing, whether you need to take action on the contribution cap bring forward, research demonstrating how SMSFs out perform APRA funds and the ATO’s focus on SMSF compliance to value assets each year at market value.
Superannuation Solutions Newsletter Edition 19
In this edition we discuss Payday super contributions, NALE amendments which are now before the Federal Parliament, how to remedy in-house asset breaches, and the impacts or anomalies of the new tax on super balances over $3m.
Superannuation Solutions Newsletter Edition 18
In this edition we discuss compulsory contribution changes, an exposure draft of NALE legislation, the results of the 2023 super performance test and Super Stream rollover dates.
Superannuation Solutions Newsletter Edition 17
In this edition we discuss the federal budget announcements on 9 May, additional tax on your $3m super balances, compulsory super contributions by employers from 2026, the continued debate over the treatment of non-arm’s length expenses in super funds and when workers are considered as employees in a workplace setting.
