Div 296 tax – the issues and strategies

In this session, Phil will examine the issues and potential strategies in relation to the new superannuation Div 296 tax, including what (if anything) may be done before 1 July 2026 and 1 July 2027. This topic will include

• The new Div 296 tax

• Critical elements

• The transitional rules

• Problems in relation to indirect assets

• Div 296 and death