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  2026

Division 296 and beyond – Tax on $3M+ super, succession and BDBNs explained

Source: South Australia

Published Date: 6 Aug 2026

 

Division 296 represents another significant change to the superannuation regime. In this session our speakers explored:

  • What is Division 296?
  • How does it apply? When does it apply? What are realised earnings?
  • What are the transitional measures?
  • How does Division 296 apply in the context of a member death?
  • How is the total superannuation balance calculated? What are the cost base calculations and adjustments to be undertaken?
  • What are the planning opportunities which can arise for advisers in preparing for Division 296? Can clients undertake contributions/withdrawals, valuations, asset transfers, other restructuring opportunities?
  • Is the client better off with investing their monies in a different structure outside of superannuation?
  • Practical case study and scenario analysis to present the modelling of taxation outcomes under Division 296 and where those monies are held outside of superannuation.

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Author(s)

Individual Session

Author(s): Shaun La Motte , Bradley Loftus
Materials from this session:

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Details

  • Published By: Bradley Loftus, Shaun La Motte
  • Published On:6 Aug 2026
  • Event Name:Barossa Tax Convention
  • Session Name:Division 296 and beyond – Tax on $3M+ super, succession and BDBNs explained
  • Read Time:3+ minutes
  • Took place at:Novotel Barossa Valley Resort

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