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Government announces changes to Div 296

16 Oct 2025
On 13 October 2025 the Federal Treasurer announced substantial changes to the proposed Division 296 measure. The Government has moved from a total superannuation balance change methodology to a fund level realised earnings approach, introduced a second (higher) threshold at $10 million, indexed both thresholds, and deferred commencement to 1 July 2026 to allow consultation and implementation work.
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SMSF contributions and annual financial statements for 2024–25: Key issues for accountants

11 Jul 2025
As 30 June comes into focus, accountants responsible for preparing SMSF annual financial statements need to be acutely aware of the technical and compliance considerations relating to superannuation contributions. Below, we summarise the most relevant issues SMSF accountants should address when it comes to contributions, ensuring both superannuation compliance and accurate income tax reporting.
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SMSF Professionals Day – a one-day event designed for SMSF practitioners

8 May 2023
Building on the success of Accurium’s growth in education and training offering for SMSF practitioners, this year we are pleased to be partnering with selfmanagedsuper to deliver a full day event providing attendees with up to 11 hours of CPD!
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Reduction to downsizer age – an early Christmas present

18 Dec 2022
Treasury Laws Amendment (2022 Measures No. 2) Bill 2022, which contains the reduction to the Eligibility age for a downsizer contribution, received Royal Assent in 12 December 2022). This means from 1 January 2023, a superannuation fund can accept eligible downsizer contributions from members who are aged 55 years and over. 
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Understanding the CGT main residence exemption – an important part of Downsizer

8 Jul 2022
Given only a partial CGT exemption is required, there will be scenarios where an individual will qualify for making a contribution under the downsizer measure even though the property they have sold is not the home that they were actually living in at the time.
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Work test repealed from super regulations

2 Mar 2022
The Government has affected the removal of the work test from the superannuation contribution acceptance rules for those aged 67 to 74. This will apply from 1 July 2022.
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What to expect on 1 July 2021

24 Jun 2021
Whilst the focus may be on 2020-21 year-end matters for SMSFs, such as contributions being receipted and minimum pensions paid by 30 June 2021, there are a number of changes taking place on 1 July 2021.
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Are you ready for the end of 2020-2021?

31 May 2021
As the current 2020–21 financial year draws to a close, it's time for a quick fire health check to make sure your client's SMSF finishes the year with no compliance issues or missed opportunities.
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Contributions: which comes first, acceptance or the cap?

14 Dec 2020
A question that is often asked is “Can I make a contribution to my super fund?”. This is the wrong question to ask. In fact, there are two questions that should be asked in relation to a superannuation contributions.
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