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3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-44-55-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-44-55-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webp</image:loc><image:caption>header-logo-350px</image:caption><image:title>header-logo-350px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.png</image:loc><image:caption>linkedin-color</image:caption><image:title>linkedin-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webp</image:loc><image:caption>Budget 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Division 296 regulations  key problems remaining for SMSFs - Blog Images 1200x628px</image:caption><image:title>Final Division 296 regulations  key problems remaining for SMSFs - Blog Images 1200x628px</image:title></image:image><lastmod>2026-04-07</lastmod></url><url><loc>https://www.heffron.com.au/news/saasy-for-some</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1.jpg</image:loc><image:caption>new-bring-forward-rules-from-july-1</image:caption><image:title>new-bring-forward-rules-from-july-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 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Image</image:caption><image:title>First published in the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.png</image:loc><image:caption>linkedin-color</image:caption><image:title>linkedin-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs 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296 tax decisions - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-oct-2024</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20and%20related-party%20tenants%20what%20trustees%20should%20do%20when%20rent%20is%20lateBlog%20Images%201200x628px%20(5).webp</image:loc><image:caption>SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)</image:caption><image:title>SMSFs and related-party tenants what trustees should do when rent is lateBlog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 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image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/linkedin-color.png</image:loc><image:caption>linkedin-color</image:caption><image:title>linkedin-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20Division%20296%20capital%20gains%20relief%20%20should%20my%20SMSF%20opt%20in%20Blog%20Images%201200x628px%20(7).png</image:loc><image:caption>v2 - Division 296 capital gains relief  should my SMSF opt in Blog Images 1200x628px (7)</image:caption><image:title>v2 - Division 296 capital gains relief  should my SMSF opt in Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/First%20published%20in%20the%20AFR%20-%20webp%20file%20-%20Blog%20Image.webp</image:loc><image:caption>First published in the AFR - webp file - Blog Image</image:caption><image:title>First published in 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1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-44-55-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-44-55-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.png</image:loc><image:caption>facebook-color</image:caption><image:title>facebook-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-27-93-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-27-93-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.png</image:loc><image:caption>email-color</image:caption><image:title>email-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20Payday%20super%20&amp;%20SMSFs%20%E2%80%93%20what%20advisers%20need%20to%20do%20before%201%20July%202026%20Blog%20Images%201200x628px%20(4).jpg</image:loc><image:caption>V2 Payday super &amp; SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)</image:caption><image:title>V2 Payday super &amp; SMSFs – what advisers need to do before 1 July 2026 Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Division%20293%20tax.webp</image:loc><image:caption>Division 293 tax</image:caption><image:title>Division 293 tax</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)</image:caption><image:title>How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px 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Title</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Where%20are%20the%20risks%20in%20our%20major%20super%20sectors%20v2%20-%20Blog%20Images%201200x628px%20(32).webp</image:loc><image:caption>Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)</image:caption><image:title>Where are the risks in our major super sectors v2 - Blog Images 1200x628px (32)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Division%20293%20tax.webp</image:loc><image:caption>Division 293 tax</image:caption><image:title>Division 293 tax</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/smsf-residency-rules</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><lastmod>2026-05-12</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/documents/request</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/heffron_awards-2020_li.jpg</image:loc><image:caption>heffron_awards-2020_li</image:caption><image:title>heffron_awards-2020_li</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue 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1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)</image:caption><image:title>How would the capital gains tax changes impact Division 296 tax decisions - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Division%20293%20tax.webp</image:loc><image:caption>Division 293 tax</image:caption><image:title>Division 293 tax</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/email-color.png</image:loc><image:caption>email-color</image:caption><image:title>email-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20Ban%20%20What%20does%20the%20proposed%20change%20mean%20for%20SMSFs%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>LRBA Ban  What does the proposed change mean for SMSFs Blog Images 1200x628px (1)</image:caption><image:title>LRBA Ban  What does the proposed change mean for SMSFs Blog Images 1200x628px 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2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Whats-New-Icon-01.png</image:loc><image:caption>Whats-New-Icon-01</image:caption><image:title>Whats-New-Icon-01</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Final Division 296 regulations  key problems remaining for SMSFs - Blog Images 1200x628px</image:caption><image:title>Final Division 296 regulations  key problems remaining for SMSFs - Blog Images 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Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Calculating%20contribution%20limits%20when%20thresholds%20are%20changing%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Calculating contribution limits when thresholds are changing - Blog Images 1200x628px</image:caption><image:title>Calculating contribution limits when thresholds are changing - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Final%20Division%20296%20regulations%20%20key%20problems%20remaining%20for%20SMSFs%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Final Division 296 regulations  key problems remaining for SMSFs - Blog Images 1200x628px</image:caption><image:title>Final Division 296 regulations  key problems remaining for SMSFs - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Non%20compliance.webp</image:loc><image:caption>Blog Images - Non compliance</image:caption><image:title>Blog Images - Non compliance</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/courses/overview</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Heffron%20Courses%20Animation%2004-26%20sm.mp4/medium.jpg</video:thumbnail_loc><video:title>Heffron Courses Animation 04-26 sm</video:title><video:description>Are you ready to enhance your expertise in superannuation and SMSFs? Dive into Heffron Education Courses, designed to empower professionals with practical insights to elevate client relationships and career prospects.

In this promotional video, we cover:
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Discover how Heffron Education Courses can be your stepping stone to becoming a proficient professional in the superannuation landscape. Don't miss out on the opportunity to enhance your skills and make a significant impact in your field.</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Heffron%20Courses%20Animation%2004-26%20sm.mp4</video:content_loc><video:duration>81</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live><video:tag>AccreditedCourses</video:tag><video:tag>HeffronCourses</video:tag><video:tag>SuperannuationEducation</video:tag><video:tag>SMSFCourse</video:tag><video:tag>FlexibleLearning</video:tag><video:tag>SMSFSpecialization</video:tag></video:video><image:image><image:loc>https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webp</image:loc><image:caption>header-logo-350px</image:caption><image:title>header-logo-350px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Course-Solutions-2026-04.gif</image:loc><image:caption>Heffron-Course-Solutions-2026-04</image:caption><image:title>Heffron-Course-Solutions-2026-04</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2026-05-25</lastmod></url><url><loc>https://www.heffron.com.au/news/my-client-made-a-25000-concessional-contribution-to-his-smsf-in-june-which-wont-be-allocated-to-his-member-account-until-july</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20would%20the%20capital%20gains%20tax%20changes%20impact%20Division%20296%20tax%20decisions%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>How would the capital gains tax changes impact Division 296 tax decisions - 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Blog Images 1200x628px (1)</image:caption><image:title>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20an%20SMSF%20paying%20pensions%20does%20not%20need%20an%20actuarial%20certificate%20to%20claim%20ECPI%20%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>When an SMSF paying pensions does not need an actuarial certificate to claim ECPI  - Blog Images 1200x628px (1)</image:caption><image:title>When an SMSF paying pensions does not need an actuarial certificate to claim ECPI  - Blog Images 1200x628px (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/courses/mini-courses</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Heffron%20Mini%20Courses%20Animation%2004-26%20sm.mp4/medium.jpg</video:thumbnail_loc><video:title>Heffron Mini Courses animation 04-26 sm</video:title><video:description>Are you finding superannuation to be a daunting topic? 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Start your learning today and transform your understanding of superannuation into actionable expertise.</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Heffron%20Mini%20Courses%20Animation%2004-26%20sm.mp4</video:content_loc><video:duration>68</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/header-logo-350px.webp</image:loc><image:caption>header-logo-350px</image:caption><image:title>header-logo-350px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Education-Bites-Banner-2000x600px.png</image:loc><image:caption>Heffron-Education-Bites-Banner-2000x600px</image:caption><image:title>Heffron-Education-Bites-Banner-2000x600px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Education-Bites-Solution-12-24.png</image:loc><image:caption>Heffron-Education-Bites-Solution-12-24</image:caption><image:title>Heffron-Education-Bites-Solution-12-24</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/tick%20(1).png</image:loc><image:caption>tick (1)</image:caption><image:title>tick (1)</image:title></image:image><lastmod>2026-05-28</lastmod></url><url><loc>https://www.heffron.com.au/news/happy-anniversary-leigh-mansell</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/facebook-color.png</image:loc><image:caption>facebook-color</image:caption><image:title>facebook-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webp</image:loc><image:caption>Excess concessional contributions when the non-concessional contributions cap is $nil - 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