Text Size

(+613) 9836 2900 enquiries@kidmanspartners.com.au

中文

Get in Touch

Knowledge & Insights

News & Insights

SMSF25 articles found

SMSF

What the New Div 296 Tax Means for Individuals with Large Super Balances

The Better Targeted Superannuation Concessions measure (Division 296 tax) is now law and takes effect from 1 July 2026. We explain what the new tax does and the practical steps to consider.

Apr 13, 20266 min readKidmans Partners

SMSF

Feb 24, 20265 min read

Downsizer Contributions and the Main Residence Exemption

When clients sell a long-held family home, they may be able to channel part of the proceeds into superannuation using the downsizer contribution rules. We look at the key eligibility conditions.

Kidmans PartnersRead

SMSF

Nov 14, 20256 min read

Super Tax Shake-Up: Big Balances Beware

The Government has reworked the proposed Division 296 tax — removing unrealised gains and introducing a two-tier system. We break down what's changed and what it means for you.

Kidmans PartnersRead

SMSF

Oct 8, 20254 min read

Accessing superannuation funds for medical treatment or financial hardship

Superannuation offers significant tax advantages, however strict rules apply to when it can be accessed. We look at the limited situations where earlier access may be possible.

Kidmans PartnersRead

SMSF

Sep 18, 20254 min read

Superannuation guarantee: due dates and considerations for employees and employers

On 1 July 2025 the superannuation guarantee rate increased to 12%. We look at the quarterly due dates, clearing house considerations, and what employees should do if super is not received on time.

Kidmans PartnersRead

SMSF

Aug 8, 20255 min read

Superannuation rates and thresholds updates

The super guarantee has increased to 12% from 1 July 2025. Key super and tax thresholds have been updated, including contribution caps, CGT limits, and safe harbour rates.

Kidmans PartnersRead

SMSF

Jul 18, 20254 min read

Div 296 super tax and practical things to consider

Division 296 super tax is a controversial Federal Government proposal to impose an extra 15% tax on some superannuation earnings for individuals if their total superannuation balance is over $3 million.

Kidmans PartnersRead

SMSF

Feb 24, 20253 min read

Threshold for tax-free retirement super increases

The amount of money that can be transferred to a tax-free retirement account will increase to $2m on 1 July 2025, triggered by December 2024 CPI inflation data.

Kidmans PartnersRead

SMSF

Feb 24, 20255 min read

Is there a problem paying your super when you die?

Complaints to AFCA about the handling of death benefits surged sevenfold between 2021 and 2023. The Government is introducing mandatory standards for timely and compassionate handling of death benefits.

Kidmans PartnersRead

SMSF

Oct 22, 20243 min read

More women using 'downsizer' contributions to boost super

If you are aged 55 years or older, the downsizer contribution rules enable you to contribute up to $300,000 from the proceeds of the sale of your home to your superannuation fund.

Kidmans PartnersRead

SMSF

Oct 22, 20245 min read

Payday super: the details

'Payday super' will overhaul the way in which superannuation guarantee is administered. From 1 July 2026, employers will be obligated to pay SG on the same day as salary and wages.

Kidmans PartnersRead

SMSF

May 7, 20243 min read

Accessing money in your SMSF

The ATO has made a call to professional accountants to help identify and manage illegal early access to superannuation by members of self-managed superannuation funds.

Kidmans PartnersRead

SMSF

Apr 22, 20246 min read

Warning on SMSF asset valuations

The ATO has issued a warning to trustees of SMSFs about sloppy valuation practices. Over 16,500 SMSFs have reported assets at the same value for three consecutive years.

Kidmans PartnersRead

SMSF

Mar 27, 20245 min read

How to take advantage of the 1 July super cap increase

From 1 July 2024, the amount you can contribute to super will increase — concessional cap to $30,000 and non-concessional cap to $120,000. We show you how to take advantage of the change.

Kidmans PartnersRead

SMSF

Feb 6, 20248 min read

Can my SMSF invest in property development?

The lure of a 15% preferential tax rate on income during the accumulation phase is a strong incentive for SMSF trustees to dream of large returns from property development. We look at the pros, cons, and problems.

Kidmans PartnersRead

SMSF

Nov 17, 20237 min read

Workers owed $3.6bn in super guarantee

Workers are owed over $3.6 billion in superannuation guarantee according to the latest ATO estimates. We look at the compliance crackdown and the coming 'payday' super reforms.

Kidmans PartnersRead

SMSF

Oct 20, 20233 min read

30% tax on super earnings above $3m

Treasury has released draft legislation to increase the tax rate on earnings on superannuation balances above $3m from 15% to 30% from 1 July 2025.

Kidmans PartnersRead

SMSF

May 4, 20233 min read

Right to super to be enshrined in National Employment Standards

The Government has announced it will enshrine a right to superannuation payments in the National Employment Standards (NES), allowing workers to directly pursue super owed to them.

Kidmans PartnersRead

SMSF

Apr 21, 20233 min read

Update: Tax on super balances above $3m

Treasury has released the exposure draft legislation to impose a 30% tax on future superannuation fund earnings where the member's total superannuation balance is above $3m.

Kidmans PartnersRead

Divorce, Superannuation and the Gender Divide

SMSF

Oct 26, 20226 min read

Divorce, Superannuation and the Gender Divide

New legislation will help prevent superannuation assets from being hidden during divorce proceedings. From 1 April 2022, the ATO can release super information to a family law court.

Kidmans PartnersRead

Did your super fund receive a compensation payment?

SMSF

Oct 26, 20224 min read

Did your super fund receive a compensation payment?

Is a financial services compensation payment to your superannuation fund a contribution? New ATO guidance helps decipher whether these payments are treated as contributions.

Kidmans PartnersRead

Recruiting new employees? The 1 November superannuation rule changes

SMSF

Oct 26, 20223 min read

Recruiting new employees? The 1 November superannuation rule changes

From 1 November 2021, where an employee does not identify a fund, the employer is required to contact the ATO and request details of the employee's existing 'stapled' fund.

Kidmans PartnersRead

What happens to your superannuation when you die?

SMSF

Oct 26, 20225 min read

What happens to your superannuation when you die?

Superannuation is not like other assets — it does not automatically form part of your estate. It is paid to eligible beneficiaries by the fund trustee according to your death nomination.

Kidmans PartnersRead

SMSF

Oct 26, 20225 min read

Acquiring collectibles inside your SMSF

Clients with SMSFs often ask what assets the SMSF can acquire. The golden rule is the sole purpose test — the fund must be maintained to provide retirement benefits to members.

Kidmans PartnersRead

SMSF

Oct 26, 20224 min read

Australian super funds gorge on cryptocurrency

The value of cryptocurrency assets inside Australian SMSFs increased by 589.9% ($1.17bn) between June 2019 and June 2022, according to the latest ATO statistics.

Kidmans PartnersRead

Stay Informed

Subscribe to Our Newsletter

Get the latest tax updates, financial insights, and regulatory changes delivered directly to your inbox. No spam — just the insights that matter.

Cookie NoticeWe use cookies to enhance your experience, analyse site traffic, and support our marketing. By continuing, you agree to our Privacy Policy.