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Division 296 Explained: What the Proposed $3 Million Super Tax Means for Australians

The Australian Government has proposed changes to Division 296, the so-called $3 million super tax. This article explains the latest updates, including how realised earnings will be taxed, the new $10 million threshold, and what it could mean for SMSF trustees and high-balance super accounts.

SMSF Rules

3 min read

SMSF Tax and Contributions Explained

SMSFs in 2025 are taxed at 15% in accumulation, with retirement-phase income often tax-free. Concessional contributions are capped at $30,000 and non-concessional at $120,000. Additional concessional contributions can reduce personal taxable income, while excess contributions may trigger extra tax. Timing and compliance are essential for accurate reporting in both SMSF and personal tax returns.

SMSF Basics

2 min read

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