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LRBA Safe Harbour Interest Rate Update: What SMSF Trustees and Advisers Need to Do for 2025–26 

23 Jun 2025
The updated safe harbour interest rates for Limited Recourse Borrowing Arrangements (LRBAs) for the 2025–26 income year have been published by the Reserve Bank of Australia (RBA) and we expect the ATO’s website will soon be updated to include the new rates.
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Division 296 tax: Why the industry’s objection is it’s not just about the wealthy

11 Jun 2025
Much has been made of the Government’s proposed introduction of Division 296, which would pare back tax concessions for those with superannuation balances over $3 million. The headlines have largely pitched the debate as industry ‘defending the wealthy’the subtext being that objection to the measure is simply about protecting privileged interests.
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When $9 million doesn’t trigger Division 296: The Carlos conundrum

11 Jun 2025
Much of the debate surrounding the proposed Division 296 tax has focused on the headline threshold: individuals with more than $3 million in their Total Superannuation Balance (TSB) will face an additional 15% tax on part of their superannuation earnings.
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Why Division 296 tax is not just a 30% tax: Breaking down the math misconception 

10 Jun 2025
The proposed Division 296 tax regime has sparked significant discussion, and a fair amount of confusion - around its impact on high-balance superannuation members. One persistent myth is that individuals with more than $3 million in their Total Superannuation Balance (TSB) will simply pay ‘30% tax’ on their super earnings.
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Mastering ECPI: Your playbook for success

13 May 2025
When it comes to managing self-managed super funds (SMSFs), understanding exempt current pension income (ECPI) is crucial. It’s the key to ensuring your clients’ funds remain tax-efficient while maximising retirement savings. But ECPI can be complex, and navigating the rules requires expertise and strategic planning.
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Santa delivers for legacy pension recipients 

10 Dec 2024
Amongst the drama from the last sitting days of parliament we nearly missed that a Regulation the SMSF industry has been waiting on was quietly registered by Stephen Jones, Assistant Treasurer and Minister for Financial Services, and its BIG NEWS for anyone with a legacy pension.
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Support for clients with legacy pensions

13 Nov 2024
The draft regulations apply to lifetime, life-expectancy and market-linked pensions in an SMSF. Currently these non-commutable income streams offer little flexibility for members. Members in receipt of these pensions are mostly now in their mid to late 80s meaning trustees face challenges and red tape with estate planning and SMSF administration.
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Navigating critical audit issues for SMSF property investments

3 Apr 2024
The Australian Taxation Office (ATO) has recently underscored the paramount importance of valuing SMSF assets at market value every income year..
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Invite a colleague to the actuarial certificate portal

20 Sep 2023
Accurium provide a wealth of technical information for our clients through the TechHub. This includes the latest articles, research, calculators, webcasts and CPD accredited webinars. But did you know that you don’t have to request actuarial certificates to access all of this information and get free access to CPD?
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Accurium expands its education offering

11 Sep 2023
Accurium is excited to announce a significant expansion of its education and technical services offering. Already an award winner for its SMSF education, Accurium is expanding into the broader tax space to provide a comprehensive professional development offering for accountants.
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All quiet on the super front, but there’s still unresolved issues…

26 Oct 2022
The new Labor Federal Government handed down its first budget last night. As expected, there was a focus on measures to deal with inflation and the cost of living. The upcoming 1 July 2024 legislated personal income tax cuts have been left alone (for now) and there was an array of savings announced. Whilst there was speculation on changes to superannuation, including a potential $5m cap on the amount a person can have inside superannuation, there were no new superannuation measures announced.
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Non-lapsing BDBNs … there is no debate

17 Oct 2022
Non-lapsing BDBNs ... there is no debate. Our Head of Education Mark Ellem was joined by Matthew Burgess who presented a technical webinar to help attendees assess how their SMSF death benefit nomination stacks up.
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