News & Insights

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

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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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.

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