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Understanding Division 296 Proposed Superannuation Tax on Balances Over $3 Million
Division 296 has been redesigned!
The Australian Government has confirmed major revisions to the proposed superannuation tax on balances over $3 million. Crucially, the plan now targets realised earnings only, removing the controversial tax on unrealised gains. The revised two-tier system introduces a 30% effective rate for balances between $3M and $10M, and 40% for amounts above $10M, with both thresholds now indexed to inflation.
The new proposed start date is 1 July 2026. Find out who the 0.5% of Australians affected are and what planning steps you must take before the legislation is finalised.
Our Resources
A library of downloadable documents and checklists.
CHECKLIST2025 Private Client Tax Checklist
Make sure you don’t miss out on any deductions this tax time, with this helpful checklist
CHECKLIST2025 Year End Business Checklist
Make sure you don’t miss out on any deductions this tax time, with this helpful checklist
BUSINESS STRATEGYPrice Reduction
A calculation to show the increase in sales that is required to compensate for a price discounting policy.
BUSINESS STRATEGYPrice Increase
If you adopt a premium pricing strategy, the table in this resource shows the amount by which your sales would have to decline following a price increase, before the gross profit is reduced below its present level.
CHECKLIST2024 Rental Property Schedule
Ensure you have all of your documentation in order with this Rental Property Schedule.
CHECKLIST2025 Self-Managed Super Fund Checklist
Use this checklist to help you manage your fund and meet your SMSF obligations.