News & Insights

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

Meg's Musings – October 2026

Apart from the start of Daylight Savings, I do love October. My travel schedule quietens down and I get to re-immerse myself in something meaty we’re covering in our October masterclass series. This...

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Reversionary pensions and Division 296: Are they still worthwhile?

With Division 296 now part of the super landscape, many advisers are revisiting long-standing estate planning arrangements and asking whether clients should remove their spouse as a reversionary...

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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...

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