Two changes have reshaped self-managed super in six weeks. Borrowing to buy residential property is gone, Division 296 has started, and a cost base election worth real money to some funds is sitting there with nothing in any lodgement system to prompt it.
Editor’s note, 18 August 2026. This article was written while Division 296 was still before Parliament. The measure received Royal Assent on 13 March 2026 and commenced on 1 July 2026, on a realised-earnings basis rather than the unrealised-gains method described here. For the current position, see Where the law actually landed. Doesn’t April always…
Editor’s note, 18 August 2026. This article was written while Division 296 was still before Parliament. The measure received Royal Assent on 13 March 2026 and commenced on 1 July 2026, on a realised-earnings basis rather than the unrealised-gains method described here. For the current position, see Where the law actually landed. March has shaped…
Editor’s note, 18 August 2026. This article was written while Division 296 was still before Parliament. The measure received Royal Assent on 13 March 2026 and commenced on 1 July 2026, on a realised-earnings basis rather than the unrealised-gains method described here. For the current position, see Where the law actually landed. Last Christmas brought…
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