Understanding reversionary pensions and division 296
For SMSF members with balances approaching or above $3 million, understanding how reversionary pension nominations interact with Division 296 tax could make a significant difference to a surviving spouse’s financial position in the year a partner dies.
Building a legacy and Private Ancillary Funds
For high net worth Australian families who want their philanthropy to outlast them and bring the next generation into the giving process, a Private Ancillary Fund offers a durable, tax-effective, and deeply personal structure for building a lasting legacy.
Understanding the tax on superannuation death benefits: The so-called ‘Death tax’
Most Australians don’t realise that superannuation death benefits tax can apply when super is paid to certain beneficiaries after death, and understanding the super death tax is one of the most overlooked aspects of estate planning in Australia.
Understanding division 296: The new tax on super balances over $3 million
From 1 July 2026, Australians with more than $3 million in superannuation face a new tax on earnings above that threshold, and understanding the rules now gives you time to plan before the first assessment lands.