Acccurium education
   <  Back to Accurium

Div 296 tax: Are you prepared?

Recorded live 4 Sep 2025
Expenses, tax and administration

$160.00 +GST

Audience

This training is recommended for all practitioners and advisers working with clients who expect to be affected by the proposed reduction to tax concessions for individuals who have more than $3 million in superannuation.

Audience

Learning outcomes

On completion, participants will be able to: 

  1. Understand the fundamentals of Division 296, including who is affected, how the additional tax is calculated, and when it is expected to apply. 
  2. Identify the relevance and urgency of Division 296, including what actions, if any, may need to be considered before 30 June 2025. 
  3. Apply practical planning strategies to assist clients who may be impacted by Division 296, using both common and uncommon client scenarios. 
  4. Dispel common myths and misconceptions about how Division 296 will operate, enabling confident and informed client conversations. 
Learning outcomes

Relevancy

This webinar was presented live 04/09/2025.

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

This article/resource was written prior to the Federal Treasurer’s announced changes to the Division 296 tax measure on 13 October 2025.

Back by popular demand! Did you miss our previous session on Div 296 tax in June 2025? We have listened to you and are running another session for those of you who missed out.

With the expected reintroduction of the Bills for the $3 million Div 296 measure, accountants and advisors are being inundated from their clients about how the new measure may affect them and whether they should be doing anything now given the potential retrospective start date of 1 July 2025. 

This webinar will unpack how the new tax works, who it affects, and whether or not those affected need to act now before it becomes law, which could be retrospectively from 1 July 2025. 

Accurium’s Head of SMSF Education Mark Ellem will guide you through the proposed new measure, who it will affect and bust a number of myths around how it will operate. Mark will walk you through examples and provide practical strategies to help you assist affected clients to calmly manage the potential implications of this new measure. 

This webinar will cover: 

  • What is Division 296; who is affected and how is the tax calculated 
  • Why Division 296 matters now 
  • What actions if any, are required before it becomes law (which could be retrospectively from 1 July 2025)?
  • Planning strategies before commencement 
  • Common client scenarios 
  • Uncommon client scenarios

Registration includes:

  • 1.25 hour on-demand event
  • 1.25 accredited CPD hours from the SMSF Association 
  • Recording and materials available to access for 3 months after purchasing the event 
  • Copy of slides
  • Division 296 infographic
  • Division 296 Fact sheet and check list
Mark-2021-colour-2.png

Presented by

Mark Ellem
Head of Education (SMSF)
Accurium
SMSF-Association-Accredited-Educator-Logo-2020-2.jpg
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.