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Div 296 2.0 – A whole new ball game

22 Apr 2026 2:00PM – 3:00PM AEST
smsfSuperannuation

$160.00 +GST

Audience

This training is recommended for all practitioners and advisers who wish to understand about the revised Div 296 measure that starts on 1 July 2026. 

Audience

Learning outcomes

On completion, participants will be able to: 

  • Understand the fundamentals of Division 296, including who is affected, how the additional tax is calculated, and when it will apply. 
  • Identify the relevance of the transitional year, including what actions, if any, may need to be considered before 30 June 2027. 
  • Apply practical planning strategies to assist clients who may be impacted by Division 296. 
Learning outcomes

Relevancy

This event will be presented live 22/04/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows: 

  • Regulatory compliance and consumer protection: 0.25 CPD hours
  • Tax (financial) advice: 1 CPD hour
CPD hours

After a lengthy and somewhat arduous journey from policy measure to law, the Government’s Better Targeted Superannuation Concessions measure, better known as “Div 296 tax”, commences on 1 July 2026. In this webinar we will unpack how the new tax works, including who it will apply to and those who are exempt. 

Focusing from an SMSF perspective, we’ll outline how to calculate Div 296 super earnings and the approach to apportioning the taxable amount amongst SMSF members, as well as what additional admin obligations SMSF accountants and administrators will likely have. 

Join Mark Ellem for this informative webinar in which he will also outline the opportunities in the first transitional year of the measure. 

Registration incudes: 

  • 1.25 hour live online event with opportunity to ask questions of the presenter 
  • 1.25 accredited CPD hours from the SMSF Association 
  • Recording and materials available to access for 3 months after the event 
  • Slides and supporting materials 
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Presented by

Mark Ellem
Head of Education (SMSF)
Accurium
Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

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Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.