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  2024 Superannuation

Superannuation earnings tax – What you need to know…

Published Date: 11 Apr 2024

 

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With the Federal Government pushing ahead with its legislation on the highly controversial Division 296 superannuation earnings tax, now is the time for advisers to clients with superannuation account balances nearing or in excess of $3 million to familiarise themselves with the proposed measures and seriously assess the impact on their clients.

This presentation reviewed the operation of the proposed Division 296 tax and outlined the key practical issues, planning tips and risk management strategies that advisers need to know in planning for the commencement of the proposed measures.

Topics covered included:

  • Exploring the calculation of the superannuation earnings tax
  • Implications of negative earnings
  • Planning tips and strategies; and
  • Unanswered and contentious issues.
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