News & Insights

Keep up to date with the latest changes, insights and opinions from Heffron's leading SMSF experts.

Division 296 actuarial certificates explained: how earnings are allocated between SMSF members

Division 296 actuarial certificates drive how an SMSF’s Division 296 earnings should be divided between the various member accounts. The allocation is generally based on each account’s average value...

Read More

Why downsizers are tripping up on $300k super contributions

Downsizer contributions offer a valuable opportunity to top up super later in life but it's important to get them right.

Read More

How might the 2026 reforms impact SMSF investment strategies?

The Government's recent SMSF reform announcement included a proposal that has probably prompted a few trustees to wonder whether more paperwork is on the way when it comes to investment strategies....

Read More