News & Insights

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

LRBA Ban : What does the proposed change mean for SMSFs?

The Government announced earlier this week that in future, SMSFs would be banned from using limited recourse borrowing arrangements (LRBAs) to buy residential property. This was part of a deal done...

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Final Division 296 regulations: key problems remaining for SMSFs

The final Division 296 regulations provide some final clarity on a number of important issues for SMSFs – including how earnings are calculated when someone dies, how defined benefit interests are...

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The capital gains tax changes don’t impact super but will they change Division 296 tax decisions?

The legislation to implement the capital gains tax changes announced in the May 2026 Federal Budget has sailed through the House of Representatives but will obviously face a tougher crowd in the...

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