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Recorded Webinars

Recorded Webinar: Division 296: The New Super Tax That Changes Everything for High-Balance Clients

Division 296 is set to reshape how large superannuation balances are taxed, and for many accounting clients, the impact will be both material and unavoidable. With the first measurement date looming, advisers need a clear, practical grasp of how the new rules work, who will be af
PRESENTED BY Phil Broderick Principal - Sladen Legal , Melbourne

Date/Time

About the Webinar

Division 296 is set to reshape how large superannuation balances are taxed, and for many accounting clients, the impact will be both material and unavoidable. With the first measurement date looming, advisers need a clear, practical grasp of how the new rules work, who will be affected, and what can still be done before the regime bites. This session cuts through the politics and the noise to focus on the real-world implications for accountants and their clients, and the planning conversations you should be having now.

  • What Division 296 is designed to do and how it fits into the broader super tax landscape
  • Which clients will be caught, how the $3 million threshold works, and why timing now matters
  • How “earnings” are calculated for Division 296 purposes, and what is (and is not) included
  • The mechanics of the additional tax, including how the ATO will assess and collect it
  • Transitional issues and the critical first-year measurement date: where the traps and opportunities lie
  • What advisers should be doing now, before 1 July, to review client positions and reduce future exposure
  • Common scenarios for SMSFs and large APRA funds, and where advisers need to be especially careful

Presented By

Phil Broderick
Principal, Sladen Legal Melbourne, Vic.

Phil Broderick is a principal of Sladen Legal and heads its superannuation team. He is member of a number of superannuation related committees. This includes being a member of The Tax Institute’s superannuation committee and the chair of Tax & Super’s technical and policy committee.

He is also a member of number of the ATO’s superannuation liaison groups including the Superannuation Industry Relationship Network (SIRN) and the Superannuation Industry Stewardship Group (SISG). Phil is also heavily involved in liaising with Treasury and ATO in relation to the implementation of new super laws and administrative practices.

Phil’s areas of practice include superannuation, duties and state taxes, estate planning and succession, trusts, federal tax and business structuring.

Phil was listed in the 2020 to 2023 Best Lawyers Australia for superannuation law and was the winner of the SMSF Association’s SMSF Specialist Advisor (SSA) Top Achiever Award in 2019.  His articles have featured in The Tax Institute’s Taxation in Australia Journal and CCH’s Super News. He has presented at seminars and conferences conducted by The Tax Institute, the SMSF Association, TEN The Education Network, Legalwise and various accounting bodies.

Who Should Attend?

This webinar is suitable for accountants advising in superannuation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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