<?xml version='1.0' encoding='UTF-8'?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xmlns:video="http://www.google.com/schemas/sitemap-video/1.1"><url><loc>https://www.heffron.com.au/news/three-changes-smsfs-need</loc><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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (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/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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-02-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-02-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-02-37-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/plunging-super-values-dont-mean-you-can-top-up</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Plunging-super-values-1.jpg</image:loc><image:caption>Plunging-super-values-1</image:caption><image:title>Plunging-super-values-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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/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/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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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 (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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/nale-theres-still-work-to-be-done</loc><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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 the AFR - webp file - Blog Image</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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><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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/Blog%20-%20Latest%20on%20NALE.webp</image:loc><image:caption>Blog - Latest on NALE</image:caption><image:title>Blog - Latest on NALE</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/tips-and-traps-on-recognising-income-for-tax-purposes-and-therefore-ecpi</loc><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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/couples-finance-1200x630px-1.png</image:loc><image:caption>couples-finance-1200x630px-1</image:caption><image:title>couples-finance-1200x630px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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 the AFR - webp file - Blog Image</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/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 (1)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2025-02-19</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/courses/super-specialist</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/2.%20Education%20and%20Training/Courses/Heffron-Education-Course-Solutions-02-25.png</image:loc><image:caption>Heffron-Education-Course-Solutions-02-25</image:caption><image:title>Heffron-Education-Course-Solutions-02-25</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/10.%20Website%20Pages/Icons/tick%20(1).png</image:loc><image:caption>tick (1)</image:caption><image:title>tick (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Education-Awards-21-22-23.png</image:loc><image:caption>Education-Awards-21-22-23</image:caption><image:title>Education-Awards-21-22-23</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Heffron-Super-Specialist-Course-Website-Banner%202.png</image:loc><image:caption>Heffron-Super-Specialist-Course-Website-Banner 2</image:caption><image:title>Heffron-Super-Specialist-Course-Website-Banner 2</image:title></image:image><lastmod>2026-05-28</lastmod></url><url><loc>https://www.heffron.com.au/news/is-this-a-permitted-smsf-investment</loc><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/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Is%20this%20a%20permitted%20SMSF%20investment%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Is this a permitted SMSF investment - Blog Images 1200x628px (31)</image:caption><image:title>Is this a permitted SMSF investment - Blog Images 1200x628px (31)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/5-tips-when-partially-commuting-a-pension</loc><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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/commuting-pensions-1.jpg</image:loc><image:caption>commuting-pensions-1</image:caption><image:title>commuting-pensions-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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 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 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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/a-superannuation-default-for-life</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/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/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/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpg</image:loc><image:caption>istock-1152955531</image:caption><image:title>istock-1152955531</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/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/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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Imported_Blog_Media/critical-pension-fund-docs-blog.png</image:loc><image:caption>critical-pension-fund-docs-blog</image:caption><image:title>critical-pension-fund-docs-blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.png</image:loc><image:caption>grandfathering-pension---1200x630px</image:caption><image:title>grandfathering-pension---1200x630px</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpg</image:loc><image:caption>smsfs-investing-in-unlisted-companies-blog-2000x1200px</image:caption><image:title>smsfs-investing-in-unlisted-companies-blog-2000x1200px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpg</image:loc><image:caption>SG_amnesty</image:caption><image:title>SG_amnesty</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/may-federal-budget-measures-new-bill-introduced</loc><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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/may-fed-budget_2400px-1.jpg</image:loc><image:caption>may-fed-budget_2400px-1</image:caption><image:title>may-fed-budget_2400px-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 3</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/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/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 (1)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2022-10-26</lastmod></url><url><loc>https://www.heffron.com.au/fund-administration/accountants/onboarding</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/Transition%20images/Heffron-Transition-Process-Accountants-(Outsource)-LA-07-24.jpg</image:loc><image:caption>Heffron-Transition-Process-Accountants-(Outsource)-LA-07-24</image:caption><image:title>Heffron-Transition-Process-Accountants-(Outsource)-LA-07-24</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/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Lisa-2000x600.jpg</image:loc><image:caption>Heffron-Admin-CRM-LR-Lisa-2000x600</image:caption><image:title>Heffron-Admin-CRM-LR-Lisa-2000x600</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><lastmod>2026-08-26</lastmod></url><url><loc>https://www.heffron.com.au/news/winding-up-a-pension-fund-should-be-handled-with-care</loc><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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Winding%20up%20a%20pension%20fund%20should%20be%20handled%20with%20care%20-%20webp%20file%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Winding up a pension fund should be handled with care - webp file - Blog Images 1200x628px (1)</image:caption><image:title>Winding up a pension fund should be handled with care - webp file - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 1200x628px</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/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><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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/clients-experiencing-financial-hardship-dont-let-it-turn-into-illegal-early-access</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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 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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Clients%20experiencing%20financial%20hardship%20Don%E2%80%99t%20let%20it%20turn%20into%20illegal%20early%20access!%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>Clients experiencing financial hardship Don’t let it turn into illegal early access! v2 - Blog Images 1200x628px (8)</image:caption><image:title>Clients experiencing financial hardship Don’t let it turn into illegal early access! v2 - Blog Images 1200x628px (8)</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/technical-support/overview</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp4/medium.jpg</video:thumbnail_loc><video:title>Heffron Technical and Education</video:title><video:description>Heffron Tech Ed Update 09-21</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp4</video:content_loc><video:duration>91</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/10.%20Website%20Pages/Main%20headers/Technical-Support-Overview-1600x600.jpg</image:loc><image:caption>Technical-Support-Overview-1600x600</image:caption><image:title>Technical-Support-Overview-1600x600</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/10.%20Website%20Pages/Staff/Sheldon-Marlowe-185px.png</image:loc><image:caption>Sheldon-Marlowe-185px</image:caption><image:title>Sheldon-Marlowe-185px</image:title></image:image><lastmod>2025-08-05</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-investment-strategies-do-and-dont-for-accountants</loc><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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/ARCHIVED/Imported_Blog_Media/do_dont_accountant-1.jpg</image:loc><image:caption>do_dont_accountant-1</image:caption><image:title>do_dont_accountant-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><lastmod>2023-06-21</lastmod></url><url><loc>https://www.heffron.com.au/news/does-the-market-downturn-allow-me-to-resume-personal-contributions</loc><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/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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Does-the-market-downturn-allow-to-resume-personal-contributions-1.jpg</image:loc><image:caption>Does-the-market-downturn-allow-to-resume-personal-contributions-1</image:caption><image:title>Does-the-market-downturn-allow-to-resume-personal-contributions-1</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 2</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/what-happens-when-a-pensioner-dies</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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 (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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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><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/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/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 the AFR - webp file - Blog Image</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1651536366</image:caption><image:title>blog-images-2000x1200px-(1)-1651536366</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/legacy-pensions-why-the-government-shouldnt-tax-reserves</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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/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/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/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.png</image:loc><image:caption>website-image---man-with-money-1200x628-1</image:caption><image:title>website-image---man-with-money-1200x628-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/bt-partners-with-heffron-to-meet-smsf-demand-heffron</loc><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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog 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/4.%20Brand%20Elements/BT/BT%20Logo%20Author.webp</image:loc><image:caption>BT Logo Author</image:caption><image:title>BT Logo Author</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</image:title></image:image><lastmod>2026-03-16</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/payday-super</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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>2026-05-13</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-investment-strategy-reform</loc><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/7.%20Email%20Marketing/Staff%20Images/Natasha%20Panagis%20800px.webp</image:loc><image:caption>Natasha Panagis 800px</image:caption><image:title>Natasha Panagis 800px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20do%20our%20major%20political%20parties%20want%20to%20do%20about%20super%20v2%20-%20Blog%20Images%201200x628px%20(24).webp</image:loc><image:caption>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</image:caption><image:title>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/sm-federalbudget2020-1.jpg</image:loc><image:caption>sm-federalbudget2020-1</image:caption><image:title>sm-federalbudget2020-1</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20SMSFs%20investing%20in%20unlisted%20shares%20%E2%80%93%203%20challenges%20that%20might%20surprise%20you%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:caption><image:title>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20investment%20strategies%20under%20the%20spotlight%20%20-%20Blog%20Images%201200x628px.png</image:loc><image:caption>SMSF investment strategies under the spotlight  - Blog Images 1200x628px</image:caption><image:title>SMSF investment strategies under the spotlight  - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20Can%20deductible%20super%20contributions%20still%20reduce%20tax%20on%20capital%20gains%20after%201%20July%202027%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:caption><image:title>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2026-09-06</lastmod></url><url><loc>https://www.heffron.com.au/news/audit-management-letters</loc><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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 (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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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><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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/Audit%20Management%20Letters%20-%20Blog%20Images%201200x628px%20(29).webp</image:loc><image:caption>Audit Management Letters - Blog Images 1200x628px (29)</image:caption><image:title>Audit Management Letters - Blog Images 1200x628px (29)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/technical-support/super-companion</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Super%20Companion%20QA%2007-24.mp4/medium.jpg</video:thumbnail_loc><video:title>Super Companion – Answers to most SMSF related questions can be found in Heffron's online resource for financial advice and accounting professionals.</video:title><video:description>Super Companion QA 07-24</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Super%20Companion%20QA%2007-24.mp4</video:content_loc><video:duration>146</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Super%20Companion%2004-23.mp4/medium.jpg</video:thumbnail_loc><video:title>Heffron Super Companion 04-23</video:title><video:description>Heffron Super Companion 04-23</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Super%20Companion%2004-23.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/1.%20Main%20images/Super%20Companion/Super-Companion-2000px.webp</image:loc><image:caption>Super-Companion-2000px</image:caption><image:title>Super-Companion-2000px</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/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/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>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/can-smsfs-lend-money</loc><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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/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/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/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/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/Can%20SMSFs%20lend%20money%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>Can SMSFs lend money - Blog Images 1200x628px (16)</image:caption><image:title>Can SMSFs lend money - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/super-contributions</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-08-27</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-march-2026</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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%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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/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 (1)</image:title></image:image><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/pension-failures-navigating-the-new-rules</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Excess%20concessional%20contributions%20when%20the%20non-concessional%20contributions%20cap%20is%20$nil%20-%20Blog%20image.webp</image:loc><image:caption>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/big-changes-for-funds-allocating-reserves</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 - 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/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:caption><image:title>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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><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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - 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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/podcast-how-to-maintain-productivity-during-covid-19</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpg</image:loc><image:caption>Heffron_podcast-3</image:caption><image:title>Heffron_podcast-3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/early-release-of-your-super-1.jpg</image:loc><image:caption>early-release-of-your-super-1</image:caption><image:title>early-release-of-your-super-1</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-code-of-conduct-1.jpg</image:loc><image:caption>rent-relief-code-of-conduct-1</image:caption><image:title>rent-relief-code-of-conduct-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 (1)</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/Imported_Blog_Media/Does-the-market-downturn-allow-to-resume-personal-contributions-1.jpg</image:loc><image:caption>Does-the-market-downturn-allow-to-resume-personal-contributions-1</image:caption><image:title>Does-the-market-downturn-allow-to-resume-personal-contributions-1</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/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-AM</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/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/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 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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.png</image:loc><image:caption>whatsinaname-1200x630px-1</image:caption><image:title>whatsinaname-1200x630px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpg</image:loc><image:caption>andrewhamilton-1</image:caption><image:title>andrewhamilton-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Covid-19_and_Super-1.jpg</image:loc><image:caption>Covid-19_and_Super-1</image:caption><image:title>Covid-19_and_Super-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/retirement-in-a-Covid-19-world-1.jpg</image:loc><image:caption>retirement-in-a-Covid-19-world-1</image:caption><image:title>retirement-in-a-Covid-19-world-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Retirement-in-a-Covid-19-world-Part-2-1.jpg</image:loc><image:caption>Retirement-in-a-Covid-19-world-Part-2-1</image:caption><image:title>Retirement-in-a-Covid-19-world-Part-2-1</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/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/ARCHIVED/Imported_Blog_Media/couple-computer-1.jpg</image:loc><image:caption>couple-computer-1</image:caption><image:title>couple-computer-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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/events/overview</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp4/medium.jpg</video:thumbnail_loc><video:title>Heffron Technical and Education</video:title><video:description>Heffron Tech Ed Update 09-21</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Tech%20Ed%20Update%2009-21.mp4</video:content_loc><video:duration>91</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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Events%20Overview.webp</image:loc><image:caption>Events Overview</image:caption><image:title>Events Overview</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><lastmod>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/super-fund-lookup-regulation-details-removed</loc><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 (1)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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><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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/can-a-child-receive-a-government-co-contribution</loc><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/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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/Imported_Blog_Media/blog-images-2000x1200px-(3)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(3)-1</image:caption><image:title>blog-images-2000x1200px-(3)-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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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 (1)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/what-to-do-now-beat-3m-super-cap</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%2c%20legacy%20pensions%20and%20reserves%20%E2%80%93%20a%20real%20dilemma%20v2%20-%20Blog%20Images%201200x628px%20(19).webp</image:loc><image:caption>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:caption><image:title>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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 (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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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 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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/smsfs-private-company-shares</loc><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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20private%20company%20shares%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSFs &amp; private company shares - Blog Images 1200x628px (8)</image:caption><image:title>SMSFs &amp; private company shares - Blog Images 1200x628px (8)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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 the AFR - webp file - Blog Image</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-december-2021</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</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 (1)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/feel-like-dealings-with-a-related-party-but-theyre-not</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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%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/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%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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Scenarios%20that%20feel%20like%20dealings%20with%20a%20related%20party%20but%20they%E2%80%99re%20not%20v2%20-%20Blog%20Images%201200x628px%20(36).webp</image:loc><image:caption>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:caption><image:title>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/services/document-services/fund-management</loc><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 background main</image:caption><image:title>Blue background main</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/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><lastmod>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/on-death-account-based-pension-automatically-reverted-when-will-value-of-this-pension-count-towards-total-superannuation-balance</loc><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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/ARCHIVED/Imported_Blog_Media/istock-648833258.jpg</image:loc><image:caption>istock-648833258</image:caption><image:title>istock-648833258</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/Budget%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 2</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/heffron-launches-super-extension</loc><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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</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/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><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-june</loc><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 (1)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/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 the AFR - webp file - Blog Image</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/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><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/news/future-service-tax-deductions-some-traps-for-the-unwary</loc><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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Death of an SMSF member - Blog Images 1200x628px (6)</image:caption><image:title>Death of an SMSF member - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Future%20service%20tax%20deductions%20-%20some%20traps%20for%20the%20unwary%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</image:caption><image:title>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gif</image:loc><image:caption>older-couple-holding-hands-1</image:caption><image:title>older-couple-holding-hands-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1</image:caption><image:title>blog-images-2000x1200px-(1)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpg</image:loc><image:caption>istock-648833258-1</image:caption><image:title>istock-648833258-1</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(2)-1</image:caption><image:title>blog-images-2000x1200px-(2)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpg</image:loc><image:caption>man-on-beach-1</image:caption><image:title>man-on-beach-1</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpg</image:loc><image:caption>blog-images-1200x628px-1654140451</image:caption><image:title>blog-images-1200x628px-1654140451</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/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/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1651536366</image:caption><image:title>blog-images-2000x1200px-(1)-1651536366</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Does%20ECPI%20continue%20on%20my%20reversionary%20pension%20even%20though%20it%20will%20put%20me%20over%20my%20transfer%20balance%20cap%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:caption><image:title>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpg</image:loc><image:caption>Control_SMSF_member_incapacity_death-1</image:caption><image:title>Control_SMSF_member_incapacity_death-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/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%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/borrowing-to-invest</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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-07-09</lastmod></url><url><loc>https://www.heffron.com.au/news/does-ecpi-continue-on-my-reversionary-pension-even-though-it-will-put-me-over-my-transfer-balance-cap-1</loc><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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 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/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/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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Does%20ECPI%20continue%20on%20my%20reversionary%20pension%20even%20though%20it%20will%20put%20me%20over%20my%20transfer%20balance%20cap%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:caption><image:title>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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><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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/permanent-records-what-are-they-and-can-we-stop-keeping-them</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 3</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px-1.jpg</image:loc><image:caption>permanent-records-1200px-1</image:caption><image:title>permanent-records-1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2024-03-15</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/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/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/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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue background main</image:caption><image:title>Blue background main</image:title></image:image><lastmod>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-aug-2024</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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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 the AFR - webp file - Blog Image</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/why-does-a-fund-need-an-investment-strategy</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/social-security-debt-waiver-smsf-legacy-pension-amnesty</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 - 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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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%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/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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2021-22-legacy-pension-relief-at-long-last</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 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/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/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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><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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpg</image:loc><image:caption>parliment-1</image:caption><image:title>parliment-1</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 3</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/email-disclaimer</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/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><lastmod>2025-11-14</lastmod></url><url><loc>https://www.heffron.com.au/news/non-concessional-contributions-2026-27-caps</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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><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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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 (1)</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><lastmod>2026-07-08</lastmod></url><url><loc>https://www.heffron.com.au/news/excess-concessional-contributions-when-the-non-concessional-contributions-cap-is-nil</loc><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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</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/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/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webp</image:loc><image:caption>Blog Images - Whats on the agenda for super this year R</image:caption><image:title>Blog Images - Whats on the agenda for super this year R</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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>2026-04-07</lastmod></url><url><loc>https://www.heffron.com.au/news/ecpi-capital-gains-and-losses-in-funds-that-cannot-be-segregated</loc><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/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/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/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/Legal%20Generic.jpg</image:loc><image:caption>Legal Generic</image:caption><image:title>Legal Generic</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</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/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/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/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/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><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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-jul-2024</loc><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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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 (1)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/naming-your-fund</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><lastmod>2026-07-08</lastmod></url><url><loc>https://www.heffron.com.au/smsf-services-for-bt-customers</loc><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><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/BT%20partner%20page%20Kylie%20ext%202.webp</image:loc><image:caption>BT partner page Kylie ext 2</image:caption><image:title>BT partner page Kylie ext 2</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/Page%20Images/BT%20Partnership%20Trustee/What-to-think-about.webp</image:loc><image:caption>What-to-think-about</image:caption><image:title>What-to-think-about</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/SMSF-investments.webp</image:loc><image:caption>SMSF-investments</image:caption><image:title>SMSF-investments</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/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/Trustee-responsibilites.webp</image:loc><image:caption>Trustee-responsibilites</image:caption><image:title>Trustee-responsibilites</image:title></image:image><lastmod>2026-08-24</lastmod></url><url><loc>https://www.heffron.com.au/news/making-super-work-harder</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-4</image:caption><image:title>budgetbites_tiles_01-blogpost-4</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/the-ato-and-audit-independence</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 (1)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/ARCHIVED/Imported_Blog_Media/office-desk-image-1200x630px-1.png</image:loc><image:caption>office-desk-image-1200x630px-1</image:caption><image:title>office-desk-image-1200x630px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/my-smsf-owns-a-property</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20a%20property%20-%20could%20I%20live%20in%20it%20-%20Blog%20Images%201200x628px%20(19).webp</image:loc><image:caption>My SMSF owns a property - could I live in it - Blog Images 1200x628px (19)</image:caption><image:title>My SMSF owns a property - could I live in it - Blog Images 1200x628px (19)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/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/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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/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/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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/what-contributions-can-i-make-in-2526</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webp</image:loc><image:caption>Blog Images - Whats on the agenda for super this year R</image:caption><image:title>Blog Images - Whats on the agenda for super this year R</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><lastmod>2026-08-23</lastmod></url><url><loc>https://www.heffron.com.au/news/new-auditor-independence-guidance-what-does-it-mean-for-me</loc><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/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 (1)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/New-auditor-independence-guidance-1.jpg</image:loc><image:caption>New-auditor-independence-guidance-1</image:caption><image:title>New-auditor-independence-guidance-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2026-01-07</lastmod></url><url><loc>https://www.heffron.com.au/news/whats-the-point-of-transition-to-retirement-income-streams-post-1-july-2017</loc><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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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%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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Limited-solution-market-linked-pension-commutation-problem.jpg</image:loc><image:caption>Limited-solution-market-linked-pension-commutation-problem</image:caption><image:title>Limited-solution-market-linked-pension-commutation-problem</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/non-arms-length-expenses-nale</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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/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><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/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/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/ARCHIVED/Imported_Blog_Media/istock-997374096_nale_1200px-1.jpg</image:loc><image:caption>istock-997374096_nale_1200px-1</image:caption><image:title>istock-997374096_nale_1200px-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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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 (1)</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 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/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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/lrba-terms-and-conditions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 the AFR - webp file - Blog Image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpg</image:loc><image:caption>lrba-terms-and-conditions---blog</image:caption><image:title>lrba-terms-and-conditions---blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/whats-the-current-state-of-play-for-smsfs-that-underpay-pensions</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/how-quickly-do-death-benefits-need-to-be-paid</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtd2lmZS1kaWVkLmpwZw==</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 the AFR - webp file - Blog Image</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2024-25</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%20Blog%20banners%20-%20Main%20article.webp</image:loc><image:caption>Budget Blog banners - Main article</image:caption><image:title>Budget Blog banners - Main article</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 (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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/3.%20Blog%20images/Blog%20Header/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/some-lrba-amounts-now-to-be-included-in-total-superannuation-balance-tsb</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-and-defined-benefits</loc><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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webp</image:loc><image:caption>Blog Images - Div 296 and defined benefits</image:caption><image:title>Blog Images - Div 296 and defined benefits</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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 (1)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-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%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2026-03-05</lastmod></url><url><loc>https://www.heffron.com.au/news/natural-disasters-smsf-owned-assets</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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 the AFR - webp file - Blog Image</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Imported_Blog_Media/smsf-owned-assets-1.jpg</image:loc><image:caption>smsf-owned-assets-1</image:caption><image:title>smsf-owned-assets-1</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/budget-miscellaneous-amendments-changes-already-legislated</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/ARCHIVED/Imported_Blog_Media/parliment.jpg</image:loc><image:caption>parliment</image:caption><image:title>parliment</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 the AFR - webp file - Blog Image</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/natural-disasters-helping-others-using-smsf-monies</loc><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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/helping-others-using-smsf-monies-1.jpg</image:loc><image:caption>helping-others-using-smsf-monies-1</image:caption><image:title>helping-others-using-smsf-monies-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-august-2020</loc><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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 2</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-08-67-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-08-67-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-08-67-AM</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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (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/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/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 the AFR - webp file - Blog Image</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><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/news/super-death-benefits-spouse-paid-to-estate-tax-free</loc><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/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:caption><image:title>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</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><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/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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-07-21</lastmod></url><url><loc>https://www.heffron.com.au/news/superannuation-in-a-challenging-market</loc><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 (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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/ARCHIVED/Imported_Blog_Media/challenges-for-trustees-1.jpg</image:loc><image:caption>challenges-for-trustees-1</image:caption><image:title>challenges-for-trustees-1</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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 the AFR - webp file - Blog Image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/death-in-an-smsf-practical-issues-with-individual-trustees</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gif</image:loc><image:caption>older-couple-holding-hands-1</image:caption><image:title>older-couple-holding-hands-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</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%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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpg</image:loc><image:caption>Control_SMSF_member_incapacity_death-1</image:caption><image:title>Control_SMSF_member_incapacity_death-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/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/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1651536366</image:caption><image:title>blog-images-2000x1200px-(1)-1651536366</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpg</image:loc><image:caption>man-on-beach-1</image:caption><image:title>man-on-beach-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpg</image:loc><image:caption>blog-images-1200x628px-1654140451</image:caption><image:title>blog-images-1200x628px-1654140451</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpg</image:loc><image:caption>istock-648833258-1</image:caption><image:title>istock-648833258-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1</image:caption><image:title>blog-images-2000x1200px-(1)-1</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/3.%20Blog%20images/Blog%20Header/Future%20service%20tax%20deductions%20-%20some%20traps%20for%20the%20unwary%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</image:caption><image:title>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</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/Does%20ECPI%20continue%20on%20my%20reversionary%20pension%20even%20though%20it%20will%20put%20me%20over%20my%20transfer%20balance%20cap%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:caption><image:title>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Death of an SMSF member - Blog Images 1200x628px (6)</image:caption><image:title>Death of an SMSF member - Blog Images 1200x628px (6)</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/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(2)-1</image:caption><image:title>blog-images-2000x1200px-(2)-1</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/how-to-handle-unusual-assets-in-your-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 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/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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/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/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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9iaXRjb2luLWNyeXB0by5qcGc=.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9iaXRjb2luLWNyeXB0by5qcGc=</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9iaXRjb2luLWNyeXB0by5qcGc=</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/special-extra-tax-for-3m-super-balances-an-update</loc><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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Special%20extra%20tax%20for%20$3m%20super%20balances%20%E2%80%93%20an%20update%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Special extra tax for $3m super balances – an update - Blog Images 1200x628px (11)</image:caption><image:title>Special extra tax for $3m super balances – an update - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</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/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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 (1)</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/services/document-services/fund-establishment-trustees</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/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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue background main</image:caption><image:title>Blue background main</image:title></image:image><lastmod>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/when-pensions-arent-just-for-old-people</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-pensions-497938210_1200px-1.jpg</image:loc><image:caption>afr-pensions-497938210_1200px-1</image:caption><image:title>afr-pensions-497938210_1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/what-are-the-implications-of-the-royal-commission-for-smsfs</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.png</image:loc><image:caption>grandfathering-pension---1200x630px</image:caption><image:title>grandfathering-pension---1200x630px</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/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpg</image:loc><image:caption>istock-1152955531</image:caption><image:title>istock-1152955531</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.png</image:loc><image:caption>critical-pension-fund-docs-blog</image:caption><image:title>critical-pension-fund-docs-blog</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/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/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpg</image:loc><image:caption>smsfs-investing-in-unlisted-companies-blog-2000x1200px</image:caption><image:title>smsfs-investing-in-unlisted-companies-blog-2000x1200px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Imported_Blog_Media/SG_amnesty.jpg</image:loc><image:caption>SG_amnesty</image:caption><image:title>SG_amnesty</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-trustees-and-death-5-top-misunderstandings</loc><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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/linkedin-color.png</image:loc><image:caption>linkedin-color</image:caption><image:title>linkedin-color</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/division-293-tax-when-is-it-paid</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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><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/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/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 the AFR - webp file - Blog Image</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/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%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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/taking-assets-out-of-super-when-timing-matters</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/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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Taking%20assets%20out%20of%20super%20%E2%80%93%20when%20timing%20matters%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Taking assets out of super – when timing matters v2 - Blog Images 1200x628px (10)</image:caption><image:title>Taking assets out of super – when timing matters v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/product-update-super-companion-october-2023</loc><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/New-Super-Companion-Homepage.jpg</image:loc><image:caption>New-Super-Companion-Homepage</image:caption><image:title>New-Super-Companion-Homepage</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</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/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/special-issues-for-people-who-are-trustees-of-someone-elses-smsf</loc><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/special-issues-1200-x-628-1.jpg</image:loc><image:caption>special-issues-1200-x-628-1</image:caption><image:title>special-issues-1200-x-628-1</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/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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/franking-credit-refunds</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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/Imported_Blog_Media/can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1.jpg</image:loc><image:caption>can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1</image:caption><image:title>can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - 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 the AFR - webp file - Blog 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/i-have-never-worked-can-i-access-my-superannuation</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpg</image:loc><image:caption>pbpi-tool---istock-1189531470-1</image:caption><image:title>pbpi-tool---istock-1189531470-1</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/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/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/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpg</image:loc><image:caption>when-SMSFs-stop-being-appropriate-1</image:caption><image:title>when-SMSFs-stop-being-appropriate-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-4</image:caption><image:title>budgetbites_tiles_01-blogpost-4</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>Has your client really retired - Blog Images 1200x628px (17)</image:caption><image:title>Has your client really retired - Blog Images 1200x628px (17)</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/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/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/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/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpg</image:loc><image:caption>segregation-of-assets-blog-1</image:caption><image:title>segregation-of-assets-blog-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.png</image:loc><image:caption>website-image---man-with-money-1200x628-1</image:caption><image:title>website-image---man-with-money-1200x628-1</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpg</image:loc><image:caption>can-retire-2000x1200px(1)-1</image:caption><image:title>can-retire-2000x1200px(1)-1</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</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/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</image:caption><image:title>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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-%20when%20is%20retirment%20really%20retirement.webp</image:loc><image:caption>Blog Images - when is retirment really retirement</image:caption><image:title>Blog Images - when is retirment really retirement</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpg</image:loc><image:caption>grey-area-super-balance-image-1</image:caption><image:title>grey-area-super-balance-image-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/setting-up-a-members-total-super-balance-for-success</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Setting%20up%20a%20members%20TSB%20for%20success.jpg</image:loc><image:caption>Setting up a members TSB for success</image:caption><image:title>Setting up a members TSB for success</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-members-urged-to-seek-good-advice-as-covid-divorces-spike</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/couple-computer-1.jpg</image:loc><image:caption>couple-computer-1</image:caption><image:title>couple-computer-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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 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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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 (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/my-client-has-excess-concessional-contributions-and-their-total-super-balance-exceeds-usd1-6m-what-happens-now</loc><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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/ARCHIVED/Imported_Blog_Media/excess-concessional-contributions-1.jpg</image:loc><image:caption>excess-concessional-contributions-1</image:caption><image:title>excess-concessional-contributions-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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%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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-june-2021</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-52-85-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-52-85-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-52-85-AM</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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><lastmod>2025-06-04</lastmod></url><url><loc>https://www.heffron.com.au/news/got-an-smsf-thats-been-scammed</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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/3.%20Blog%20images/Blog%20Header/Got%20an%20SMSF%20that%E2%80%99s%20been%20scammed%20-%20Blog%20Images%201200x628px%20(22).webp</image:loc><image:caption>Got an SMSF that’s been scammed - Blog Images 1200x628px (22)</image:caption><image:title>Got an SMSF that’s been scammed - Blog Images 1200x628px (22)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/whats-on-the-agenda-when-parliament-returns-next-week</loc><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/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 the AFR - webp file - Blog Image</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><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/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/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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpg</image:loc><image:caption>parliment-1</image:caption><image:title>parliment-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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/old-knowledge-centre</loc><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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Teal%20background%20main.jpeg</image:loc><image:caption>Teal background main</image:caption><image:title>Teal background main</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>2026-05-06</lastmod></url><url><loc>https://www.heffron.com.au/news/sole-traders-face-super-access-challenges</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpg</image:loc><image:caption>can-retire-2000x1200px(1)-1</image:caption><image:title>can-retire-2000x1200px(1)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>Has your client really retired - Blog Images 1200x628px (17)</image:caption><image:title>Has your client really retired - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webp</image:loc><image:caption>Blog Images - Div 296 and defined benefits</image:caption><image:title>Blog Images - Div 296 and defined benefits</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/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/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpg</image:loc><image:caption>Allocating reserves in the new world - Blog Images 1200x628px</image:caption><image:title>Allocating reserves in the new world - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Scenarios%20that%20feel%20like%20dealings%20with%20a%20related%20party%20but%20they%E2%80%99re%20not%20v2%20-%20Blog%20Images%201200x628px%20(36).webp</image:loc><image:caption>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:caption><image:title>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpg</image:loc><image:caption>pbpi-tool---istock-1189531470-1</image:caption><image:title>pbpi-tool---istock-1189531470-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webp</image:loc><image:caption>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</image:caption><image:title>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webp</image:loc><image:caption>Blog Images - when is retirment really retirement</image:caption><image:title>Blog Images - when is retirment really retirement</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20v2%20-%20Blog%20Images%201200x628px%20(18).webp</image:loc><image:caption>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:caption><image:title>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Dealing%20with%20reserves%20that%20can%E2%80%99t%20be%20allocated%20cap%20free%20v2%20-%20Blog%20Images%201200x628px%20(27).webp</image:loc><image:caption>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</image:caption><image:title>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/electronic-signatures</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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/adding-back-lrba-balance-to-total-super-balance</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/leg-pens-jan-22.jpg</image:loc><image:caption>leg-pens-jan-22</image:caption><image:title>leg-pens-jan-22</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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 (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%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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><lastmod>2023-07-17</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/smsf-costs</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/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/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><lastmod>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-november-2020</loc><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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-44-89-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-55-44-89-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-55-44-89-AM</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</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/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/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/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/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/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/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 (1)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-december</loc><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog 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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/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 (1)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-56-62-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-56-62-AM</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><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/news/well-if-we-are-reviewing-reporting-requirements</loc><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/ARCHIVED/Imported_Blog_Media/tbc-1073831676-1200px-1.png</image:loc><image:caption>tbc-1073831676-1200px-1</image:caption><image:title>tbc-1073831676-1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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 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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/transitional-cgt-relief</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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><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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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 (1)</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Transitional-CGT-Relief-1.jpg</image:loc><image:caption>Transitional-CGT-Relief-1</image:caption><image:title>Transitional-CGT-Relief-1</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/costs-of-educating-smsf-trustees</loc><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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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><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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/Imported_Blog_Media/costs-of-educating-smsf-trustees-1.jpg</image:loc><image:caption>costs-of-educating-smsf-trustees-1</image:caption><image:title>costs-of-educating-smsf-trustees-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/actuarial-certificates</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Actuarial%20Certificates%2008-23%20sm.mp4/medium.jpg</video:thumbnail_loc><video:title>Heffron Actuarial Certificates</video:title><video:description>What makes Heffron the best choice for Actuarial Certificates?</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Actuarial%20Certificates%2008-23%20sm.mp4</video:content_loc><video:duration>66</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/1.%20Main%20images/Actuarial%20Certificates/Act-Cert--1272505084-03.png</image:loc><image:caption>Act-Cert--1272505084-03</image:caption><image:title>Act-Cert--1272505084-03</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/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/when-its-time-to-say-goodbye-to-your-diy-super-fund-0</loc><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/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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webp</image:loc><image:caption>Blog Images - New Years Resolutions new</image:caption><image:title>Blog Images - New Years Resolutions new</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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/authority-to-release-excess-non-concessional-contributions</loc><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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Authority%20to%20Release%20Excess%20Non-concessional%20Contributions%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)</image:caption><image:title>Authority to Release Excess Non-concessional Contributions - Blog Images 1200x628px (2)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 the AFR - webp file - Blog Image</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/event-based-reporting</loc><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/Imported_Blog_Media/who-should-be-using-catch-up-rules.jpg</image:loc><image:caption>who-should-be-using-catch-up-rules</image:caption><image:title>who-should-be-using-catch-up-rules</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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 (1)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-march-2025</loc><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 the AFR - webp file - Blog Image</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/megsmusingblog-1.jpg</image:loc><image:caption>megsmusingblog-1</image:caption><image:title>megsmusingblog-1</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/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/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/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/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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/lrba-setup-costs-does-the-super-fund-need-to-pay-for-them</loc><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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webp</image:loc><image:caption>Blog Images - LRBA set up costs</image:caption><image:title>Blog Images - LRBA set up costs</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/what-happens-if-an-smsf-member-dies-without-a-bdbn</loc><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/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/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/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/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/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/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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/3.%20Blog%20images/Blog%20Header/What%20happens%20if%20an%20SMSF%20member%20dies%20without%20a%20binding%20death%20benefit%20nomination%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>What happens if an SMSF member dies without a binding death benefit nomination - Blog Images 1200x628px (28)</image:caption><image:title>What happens if an SMSF member dies without a binding death benefit nomination - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/dont-jeopardise-your-insurance-cover</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tips-for-withdrawing-1200x628px.jpg</image:loc><image:caption>tips-for-withdrawing-1200x628px</image:caption><image:title>tips-for-withdrawing-1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/notice-of-intent-to-claim-a-tax-deduction</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/Fun%20Fact.png</image:loc><image:caption>Fun Fact</image:caption><image:title>Fun Fact</image:title></image:image><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/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/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>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/can-an-smsf-run-a-business</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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 3</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/Can%20an%20SMSF%20run%20a%20business%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>Can an SMSF run a business - Blog Images 1200x628px (5)</image:caption><image:title>Can an SMSF run a business - Blog Images 1200x628px (5)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/how-is-a-non-reversionary-pension-dealt-with-on-death</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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><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/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 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/blog-images-1200x628px-1654140451.jpg</image:loc><image:caption>blog-images-1200x628px-1654140451</image:caption><image:title>blog-images-1200x628px-1654140451</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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 1200x628px</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/about-us/careers</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/HEFFRO~1.mp4/medium.jpg</video:thumbnail_loc><video:title>HEFFRO~1</video:title><video:description>HEFFRO~1</video:description><video:content_loc>https://www.heffron.com.au/hubfs/HEFFRO~1.mp4</video:content_loc><video:duration>117</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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/customer%20relationship.webp</image:loc><image:caption>customer relationship</image:caption><image:title>customer relationship</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/MandeeClarke_LR.png</image:loc><image:caption>MandeeClarke_LR</image:caption><image:title>MandeeClarke_LR</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/10.%20Website%20Pages/Staff/SeanJohnston_LR.png</image:loc><image:caption>SeanJohnston_LR</image:caption><image:title>SeanJohnston_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Rikesh-Lama-185px.png</image:loc><image:caption>Rikesh-Lama-185px</image:caption><image:title>Rikesh-Lama-185px</image:title></image:image><lastmod>2026-04-20</lastmod></url><url><loc>https://www.heffron.com.au/news/does-the-minimum-pension-need-to-be-paid-in-the-year-the-pensioner-dies</loc><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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gif</image:loc><image:caption>older-couple-holding-hands-1</image:caption><image:title>older-couple-holding-hands-1</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpg</image:loc><image:caption>blog-images-1200x628px-1654140451</image:caption><image:title>blog-images-1200x628px-1654140451</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Death of an SMSF member - Blog Images 1200x628px (6)</image:caption><image:title>Death of an SMSF member - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/6-member-trusts.png</image:loc><image:caption>6-member-trusts</image:caption><image:title>6-member-trusts</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpg</image:loc><image:caption>man-on-beach-1</image:caption><image:title>man-on-beach-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Future%20service%20tax%20deductions%20-%20some%20traps%20for%20the%20unwary%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</image:caption><image:title>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Does%20ECPI%20continue%20on%20my%20reversionary%20pension%20even%20though%20it%20will%20put%20me%20over%20my%20transfer%20balance%20cap%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:caption><image:title>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(2)-1</image:caption><image:title>blog-images-2000x1200px-(2)-1</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog 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/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1</image:caption><image:title>blog-images-2000x1200px-(1)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1651536366</image:caption><image:title>blog-images-2000x1200px-(1)-1651536366</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpg</image:loc><image:caption>istock-648833258-1</image:caption><image:title>istock-648833258-1</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-june-2025</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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><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/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/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 1</image:caption><image:title>Budget 1</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/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/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 (1)</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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/facebook-color.png</image:loc><image:caption>facebook-color</image:caption><image:title>facebook-color</image:title></image:image><lastmod>2026-01-09</lastmod></url><url><loc>https://www.heffron.com.au/news/proposed-work-test-exemption-for-recent-retirees-who-will-benefit</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - 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/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.png</image:loc><image:caption>grandfathering-pension---1200x630px</image:caption><image:title>grandfathering-pension---1200x630px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/facebook-color.png</image:loc><image:caption>facebook-color</image:caption><image:title>facebook-color</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/services/administration/administration-for-trustees</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/Icons/tick%20(1).png</image:loc><image:caption>tick (1)</image:caption><image:title>tick (1)</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/10.%20Website%20Pages/Icons/cross.png</image:loc><image:caption>cross</image:caption><image:title>cross</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 background main</image:caption><image:title>Blue background main</image:title></image:image><lastmod>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/what-happens-when-a-market-linked-pension-ends</loc><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/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/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/as-an-expert-tile-1.jpg</image:loc><image:caption>as-an-expert-tile-1</image:caption><image:title>as-an-expert-tile-1</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-is-back-on-the-table-what-does-it-mean-for-clients</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20is%20back%20on%20the%20table%20%E2%80%93%20what%20does%20it%20mean%20for%20clients%20v2%20-%20Blog%20Images%201200x628px%20(21).webp</image:loc><image:caption>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</image:caption><image:title>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-03-05</lastmod></url><url><loc>https://www.heffron.com.au/news/a-positive-superannuation-budget-for-smsfs</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/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/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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-495394374_1200px-1.jpg</image:loc><image:caption>istock-495394374_1200px-1</image:caption><image:title>istock-495394374_1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/new-rules-for-excess-concessional-contributions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/new-rules-for-people-who-put-too-much-into-super-1200x628px-(1)-1.jpg</image:loc><image:caption>new-rules-for-people-who-put-too-much-into-super-1200x628px-(1)-1</image:caption><image:title>new-rules-for-people-who-put-too-much-into-super-1200x628px-(1)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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 (1)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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/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/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 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/facebook-color.png</image:loc><image:caption>facebook-color</image:caption><image:title>facebook-color</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/budget-changes-to-exempt-current-pension-income-ecpi</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/ARCHIVED/Imported_Blog_Media/sm-federalbudget2020.jpg</image:loc><image:caption>sm-federalbudget2020</image:caption><image:title>sm-federalbudget2020</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><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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/superstream-what-is-it-and-is-it-relevant-for-me-as-an-smsf-trustee</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 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/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/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/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/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/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/ARCHIVED/Imported_Blog_Media/superstream-what-is-it-blog-post-2000x1200px-(3)-1.jpg</image:loc><image:caption>superstream-what-is-it-blog-post-2000x1200px-(3)-1</image:caption><image:title>superstream-what-is-it-blog-post-2000x1200px-(3)-1</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/disadvantages-of-smsfs</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-july-2026-heffron-1</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 the AFR - webp file - Blog Image</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><lastmod>2026-07-06</lastmod></url><url><loc>https://www.heffron.com.au</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Teach%20Support%20Do%20Long%2008-22.mp4/medium.jpg</video:thumbnail_loc><video:title>Heffron helps SMSF Professionals and Trustees</video:title><video:description>We teach you, we support you, and we do it for you.</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Videos/Heffron%20Teach%20Support%20Do%20Long%2008-22.mp4</video:content_loc><video:duration>140</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live><video:tag>SMSF Administration</video:tag><video:tag>SMSF Compliance</video:tag><video:tag>SMSF Professionals</video:tag><video:tag>Heffron SMSF</video:tag><video:tag>SMSF Education</video:tag></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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Home%20Banner.jpg</image:loc><image:caption>Home Banner</image:caption><image:title>Home Banner</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/Website%20-%20Awards%20-%201258%20x%20721px.webp</image:loc><image:caption>Website - Awards - 1258 x 721px</image:caption><image:title>Website - Awards - 1258 x 721px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/10.%20Website%20Pages/Icons/Heffron-Services-Education-Support-110px.png</image:loc><image:caption>Heffron-Services-Education-Support-110px</image:caption><image:title>Heffron-Services-Education-Support-110px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Heffron-Services-Fund-Admin-110px.png</image:loc><image:caption>Heffron-Services-Fund-Admin-110px</image:caption><image:title>Heffron-Services-Fund-Admin-110px</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/10.%20Website%20Pages/Icons/Heffron-Services-Act-Certs-110px.png</image:loc><image:caption>Heffron-Services-Act-Certs-110px</image:caption><image:title>Heffron-Services-Act-Certs-110px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Events/smsfassociation-educator.webp</image:loc><image:caption>smsfassociation-educator</image:caption><image:title>smsfassociation-educator</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-budget-musings</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/megsmusingblog-1.jpg</image:loc><image:caption>megsmusingblog-1</image:caption><image:title>megsmusingblog-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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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 the AFR - webp file - Blog Image</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 1</image:caption><image:title>Budget 1</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Budget%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 3</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-heffron-turns-25</loc><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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 the AFR - webp file - Blog Image</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/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/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/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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/Linked%20in%20Posts.gif</image:loc><image:caption>Linked in Posts</image:caption><image:title>Linked in Posts</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Email%20banner%20610%20x%20150px%20(1).gif</image:loc><image:caption>Email banner 610 x 150px (1)</image:caption><image:title>Email banner 610 x 150px (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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Budget%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 2</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/return-not-necessary</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><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><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/iq-help</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---selectedfund-1632048590.png</image:loc><image:caption>bgl---selectedfund-1632048590</image:caption><image:title>bgl---selectedfund-1632048590</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl-revoke.png</image:loc><image:caption>bgl-revoke</image:caption><image:title>bgl-revoke</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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue background main</image:caption><image:title>Blue background main</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl-login.png</image:loc><image:caption>bgl-login</image:caption><image:title>bgl-login</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/iq-screen-shot---account-invitation-email.png</image:loc><image:caption>iq-screen-shot---account-invitation-email</image:caption><image:title>iq-screen-shot---account-invitation-email</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/heffron-iq-account-management.png</image:loc><image:caption>heffron-iq-account-management</image:caption><image:title>heffron-iq-account-management</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---fund-review-1632049227.png</image:loc><image:caption>bgl---fund-review-1632049227</image:caption><image:title>bgl---fund-review-1632049227</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/1.%20Main%20images/Heffron%20IQ%20Portal/Heffron-IQ-How-to-step-2.jpg</image:loc><image:caption>Heffron-IQ-How-to-step-2</image:caption><image:title>Heffron-IQ-How-to-step-2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---search-a-fund.png</image:loc><image:caption>bgl---search-a-fund</image:caption><image:title>bgl---search-a-fund</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/Screen%20Shot%202023-02-13%20at%204.30.52%20pm.webp</image:loc><image:caption>Screen Shot 2023-02-13 at 4.30.52 pm</image:caption><image:title>Screen Shot 2023-02-13 at 4.30.52 pm</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl---edit-fund-1632047959.png</image:loc><image:caption>bgl---edit-fund-1632047959</image:caption><image:title>bgl---edit-fund-1632047959</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Heffron-IQ-How-to-step-3.jpg</image:loc><image:caption>Heffron-IQ-How-to-step-3</image:caption><image:title>Heffron-IQ-How-to-step-3</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/How%20to%20screengrabs/share-email-1632044805.png</image:loc><image:caption>share-email-1632044805</image:caption><image:title>share-email-1632044805</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/name-your-account-1632044537.png</image:loc><image:caption>name-your-account-1632044537</image:caption><image:title>name-your-account-1632044537</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Heffron-IQ-How-to-step-4.jpg</image:loc><image:caption>Heffron-IQ-How-to-step-4</image:caption><image:title>Heffron-IQ-How-to-step-4</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/bgl-confirmation.png</image:loc><image:caption>bgl-confirmation</image:caption><image:title>bgl-confirmation</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/account-management---connect.png</image:loc><image:caption>account-management---connect</image:caption><image:title>account-management---connect</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/Screen%20Shot%202023-02-13%20at%204.22.03%20pm.webp</image:loc><image:caption>Screen Shot 2023-02-13 at 4.22.03 pm</image:caption><image:title>Screen Shot 2023-02-13 at 4.22.03 pm</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/How%20to%20screengrabs/account-invitation-1631848414.png</image:loc><image:caption>account-invitation-1631848414</image:caption><image:title>account-invitation-1631848414</image:title></image:image><lastmod>2024-04-15</lastmod></url><url><loc>https://www.heffron.com.au/news/tbar-changes-are-coming</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/TBAR%20changes%20are%20coming.jpg</image:loc><image:caption>TBAR changes are coming</image:caption><image:title>TBAR changes are coming</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</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 (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><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/my-trustee-has-lost-capacity-now-what</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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 (1)</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%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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/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><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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/why-do-pension-payments-now-need-to-be-paid-in-cash-im-sure-my-clients-used-to-be-able-to-take-in-specie-pension-payments</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy90aXBzLWZvci13aXRoZHJhd2luZy0xMjAweDYyOHB4LmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy90aXBzLWZvci13aXRoZHJhd2luZy0xMjAweDYyOHB4LmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy90aXBzLWZvci13aXRoZHJhd2luZy0xMjAweDYyOHB4LmpwZw==</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/labor-to-reduce-tax-concessions-for-super-balances-above-3m</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Labor%20to%20reduce%20tax%20concessions%20for%20super%20balances%20above%20$3m%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Labor to reduce tax concessions for super balances above $3m - Blog Images 1200x628px (12)</image:caption><image:title>Labor to reduce tax concessions for super balances above $3m - Blog Images 1200x628px (12)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/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 (1)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/grey-area-super-accounts-between-200k-and-500k-have-an-important-decision-to-make</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpg</image:loc><image:caption>segregation-of-assets-blog-1</image:caption><image:title>segregation-of-assets-blog-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</image:caption><image:title>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</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/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webp</image:loc><image:caption>Blog Images - when is retirment really retirement</image:caption><image:title>Blog Images - when is retirment really retirement</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 the AFR - webp file - Blog Image</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpg</image:loc><image:caption>when-SMSFs-stop-being-appropriate-1</image:caption><image:title>when-SMSFs-stop-being-appropriate-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpg</image:loc><image:caption>can-retire-2000x1200px(1)-1</image:caption><image:title>can-retire-2000x1200px(1)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-4</image:caption><image:title>budgetbites_tiles_01-blogpost-4</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpg</image:loc><image:caption>grey-area-super-balance-image-1</image:caption><image:title>grey-area-super-balance-image-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/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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>Has your client really retired - Blog Images 1200x628px (17)</image:caption><image:title>Has your client really retired - Blog Images 1200x628px (17)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.png</image:loc><image:caption>website-image---man-with-money-1200x628-1</image:caption><image:title>website-image---man-with-money-1200x628-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</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/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpg</image:loc><image:caption>pbpi-tool---istock-1189531470-1</image:caption><image:title>pbpi-tool---istock-1189531470-1</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/administration-obligations-when-super-death-benefits-are-paid-to-the-estate</loc><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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 the AFR - webp file - Blog Image</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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><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/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/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Administration_obligations-1.jpg</image:loc><image:caption>Administration_obligations-1</image:caption><image:title>Administration_obligations-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (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 1200x628px</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/payday-super-and-smsfs-what-accountants-and-advisers-must-do-by-1-july-2026-heffron</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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%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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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 (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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webp</image:loc><image:caption>Blog Images - Whats on the agenda for super this year R</image:caption><image:title>Blog Images - Whats on the agenda for super this year R</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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><lastmod>2026-06-16</lastmod></url><url><loc>https://www.heffron.com.au/news/buying-smsf-investments-from-an-estate</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/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/ARCHIVED/Imported_Blog_Media/buying-smsf-investments-from-an-estate-1.jpg</image:loc><image:caption>buying-smsf-investments-from-an-estate-1</image:caption><image:title>buying-smsf-investments-from-an-estate-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><lastmod>2022-10-26</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-lrba-ban-residential-property</loc><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/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%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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><lastmod>2026-07-06</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-may</loc><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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 (1)</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/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 2</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><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/smsf-trustee-responsibilities</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/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/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/Knowledge%20Centre/iStock-1495829139.jpg</image:loc><image:caption>iStock-1495829139</image:caption><image:title>iStock-1495829139</image:title></image:image><lastmod>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/shared-investing-in-an-smsf</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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/nale-2023-where-to-now</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/Blog%20-%20Federal%20Budget%202023.webp</image:loc><image:caption>Blog - Federal Budget 2023</image:caption><image:title>Blog - Federal Budget 2023</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/data-is-an-asset</loc><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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Transitional-CGT-Relief.jpg</image:loc><image:caption>Transitional-CGT-Relief</image:caption><image:title>Transitional-CGT-Relief</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpg</image:loc><image:caption>MartinHeffron_LR</image:caption><image:title>MartinHeffron_LR</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 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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/transfer-balance-cap</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>2026-06-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-april-2021</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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 (1)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-57-14-43-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-57-14-43-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-57-14-43-AM</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-04-20</lastmod></url><url><loc>https://www.heffron.com.au/news/why-isnt-my-actuarial-as-high-as-i-thought-it-would-be</loc><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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/actuarial-percent_blog-1.png</image:loc><image:caption>actuarial-percent_blog-1</image:caption><image:title>actuarial-percent_blog-1</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 the AFR - webp file - Blog 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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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%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/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/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 (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/what-happens-if-you-exceed-the-contributions-limits</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>2026-05-13</lastmod></url><url><loc>https://www.heffron.com.au/news/andrew-hamilton-joins-heffron-as-director-of-strategy-and-growth</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog Image</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/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/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpg</image:loc><image:caption>andrewhamilton-1</image:caption><image:title>andrewhamilton-1</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpg</image:loc><image:caption>permanent-records-1200px</image:caption><image:title>permanent-records-1200px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-56-62-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-56-62-AM</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpg</image:loc><image:caption>Heffron_podcast-3</image:caption><image:title>Heffron_podcast-3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Merger.jpg</image:loc><image:caption>Merger</image:caption><image:title>Merger</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.png</image:loc><image:caption>whatsinaname-1200x630px-1</image:caption><image:title>whatsinaname-1200x630px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-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/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/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/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/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/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpg</image:loc><image:caption>smsf-administrator-of-the-year-2019-1</image:caption><image:title>smsf-administrator-of-the-year-2019-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/saasy-for-some</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpg</image:loc><image:caption>Heffron_podcast-3</image:caption><image:title>Heffron_podcast-3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-AM</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpg</image:loc><image:caption>Merger</image:caption><image:title>Merger</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpg</image:loc><image:caption>andrewhamilton-1</image:caption><image:title>andrewhamilton-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpg</image:loc><image:caption>smsf-administrator-of-the-year-2019-1</image:caption><image:title>smsf-administrator-of-the-year-2019-1</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><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/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.png</image:loc><image:caption>whatsinaname-1200x630px-1</image:caption><image:title>whatsinaname-1200x630px-1</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpg</image:loc><image:caption>MartinHeffron_LR</image:caption><image:title>MartinHeffron_LR</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpg</image:loc><image:caption>permanent-records-1200px</image:caption><image:title>permanent-records-1200px</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/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/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-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/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 the AFR - webp file - Blog 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/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/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-56-62-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-56-62-AM</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/dealing-with-reserves-that-cant-be-allocated-cap-free</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</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 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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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/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/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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/Dealing%20with%20reserves%20that%20can%E2%80%99t%20be%20allocated%20cap%20free%20v2%20-%20Blog%20Images%201200x628px%20(27).webp</image:loc><image:caption>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</image:caption><image:title>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/my-client-is-currently-in-receipt-of-a-transition-to-retirement-income-stream</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Imported_Blog_Media/fully-commting-2.jpg</image:loc><image:caption>fully-commting-2</image:caption><image:title>fully-commting-2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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 (1)</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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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 1200x628px</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 the AFR - webp file - Blog Image</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/adding-my-adult-children-as-members-of-my-smsf-what-are-the-pros-and-cons</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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/ARCHIVED/Imported_Blog_Media/three-tips.jpg</image:loc><image:caption>three-tips</image:caption><image:title>three-tips</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/directing-a-super-benefit-to-someone-else</loc><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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/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/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><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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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 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/ARCHIVED/Imported_Blog_Media/directing-a-super-benefit-to-someone-else-1.png</image:loc><image:caption>directing-a-super-benefit-to-someone-else-1</image:caption><image:title>directing-a-super-benefit-to-someone-else-1</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/facts-and-figures</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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>2026-07-08</lastmod></url><url><loc>https://www.heffron.com.au/news/death-of-an-smsf-member</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(2)-1</image:caption><image:title>blog-images-2000x1200px-(2)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1651536366</image:caption><image:title>blog-images-2000x1200px-(1)-1651536366</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1</image:caption><image:title>blog-images-2000x1200px-(1)-1</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/Imported_Blog_Media/istock-648833258-1.jpg</image:loc><image:caption>istock-648833258-1</image:caption><image:title>istock-648833258-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Does%20ECPI%20continue%20on%20my%20reversionary%20pension%20even%20though%20it%20will%20put%20me%20over%20my%20transfer%20balance%20cap%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:caption><image:title>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Future%20service%20tax%20deductions%20-%20some%20traps%20for%20the%20unwary%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</image:caption><image:title>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpg</image:loc><image:caption>Control_SMSF_member_incapacity_death-1</image:caption><image:title>Control_SMSF_member_incapacity_death-1</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpg</image:loc><image:caption>blog-images-1200x628px-1654140451</image:caption><image:title>blog-images-1200x628px-1654140451</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpg</image:loc><image:caption>man-on-beach-1</image:caption><image:title>man-on-beach-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/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gif</image:loc><image:caption>older-couple-holding-hands-1</image:caption><image:title>older-couple-holding-hands-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/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Death of an SMSF member - Blog Images 1200x628px (6)</image:caption><image:title>Death of an SMSF member - Blog Images 1200x628px (6)</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/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/movement-on-legacy-pensions</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/some-funds-need-an-actuarial-certificate</loc><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/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><lastmod>2026-05-14</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-same-expertise-delivered-differently</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-39-22-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-55-39-22-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-55-39-22-AM</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><lastmod>2022-11-03</lastmod></url><url><loc>https://www.heffron.com.au/news/do-you-have-a-client-with-an-smsf-paying-a-capped-defined-benefit-income-stream-have-they-met-their-pay-as-you-go-reporting-and-withholding-obligations</loc><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 the AFR - webp file - Blog Image</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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db3ZpZC1lYXJseS1yZWxlYXNlLW1lYXN1cmUtZXh0ZW5kZWQtaW50ZWdyaXR5LXdhcm5pbmctQVRPLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db3ZpZC1lYXJseS1yZWxlYXNlLW1lYXN1cmUtZXh0ZW5kZWQtaW50ZWdyaXR5LXdhcm5pbmctQVRPLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db3ZpZC1lYXJseS1yZWxlYXNlLW1lYXN1cmUtZXh0ZW5kZWQtaW50ZWdyaXR5LXdhcm5pbmctQVRPLmpwZw==</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 (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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/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/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/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/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/excess-concessional-contributions-and-the-tsb-limit</loc><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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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><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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 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/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/retirement-in-a-Covid-19-world.jpg</image:loc><image:caption>retirement-in-a-Covid-19-world</image:caption><image:title>retirement-in-a-Covid-19-world</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/non-concessional-contributions</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>2026-07-08</lastmod></url><url><loc>https://www.heffron.com.au/news/nali-update</loc><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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 (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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/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/3.%20Blog%20images/Blog%20Header/Budget%201.webp</image:loc><image:caption>Budget 1</image:caption><image:title>Budget 1</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-sep-2024</loc><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/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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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%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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 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/facebook-color.png</image:loc><image:caption>facebook-color</image:caption><image:title>facebook-color</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/election-special-the-key-differences-in-policies-when-it-comes-to-retirement-savings</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 - 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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</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/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpg</image:loc><image:caption>MartinHeffron_LR</image:caption><image:title>MartinHeffron_LR</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/ato-guidance-on-timing-of-contributions-to-the-governments-clearing-house</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/ARCHIVED/Imported_Blog_Media/timing_contributions_Governments_clearing_house-1.jpg</image:loc><image:caption>timing_contributions_Governments_clearing_house-1</image:caption><image:title>timing_contributions_Governments_clearing_house-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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 the AFR - webp file - Blog Image</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/lets-celebrate-turning-65</loc><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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/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 (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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/cgt-changes-how-do-they-impact-division-296-tax-decisions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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/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 (1)</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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 the AFR - webp file - Blog 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><lastmod>2026-06-10</lastmod></url><url><loc>https://www.heffron.com.au/news/minimum-pension-shortfall-smsf-consequences-ato-discretion</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Division%20293%20tax.webp</image:loc><image:caption>Division 293 tax</image:caption><image:title>Division 293 tax</image:title></image:image><lastmod>2026-07-08</lastmod></url><url><loc>https://www.heffron.com.au/news/its-a-new-year-but-will-there-be-new-caps</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webp</image:loc><image:caption>Blog Images - Whats on the agenda for super this year R</image:caption><image:title>Blog Images - Whats on the agenda for super this year R</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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/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/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/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%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/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/allocating-reserves-in-the-new-world</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpg</image:loc><image:caption>Allocating reserves in the new world - Blog Images 1200x628px</image:caption><image:title>Allocating reserves in the new world - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 (1)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 the AFR - webp file - Blog Image</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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/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/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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/documents/super-toolkit</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Videos/Final%20-%20Heffron%20Super%20Toolkit%20%E2%80%93%20how%20it%20works%20sm.mp4/medium.jpg</video:thumbnail_loc><video:title>Final - Heffron Super Toolkit – how it works sm</video:title><video:description>Final - Heffron Super Toolkit – how it works sm</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Videos/Final%20-%20Heffron%20Super%20Toolkit%20%E2%80%93%20how%20it%20works%20sm.mp4</video:content_loc><video:duration>103</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/10.%20Website%20Pages/Icons/tick%20(1).png</image:loc><image:caption>tick (1)</image:caption><image:title>tick (1)</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/10.%20Website%20Pages/Icons/cross.png</image:loc><image:caption>cross</image:caption><image:title>cross</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/iStock-1133839163_Super-Toolkit_1600x600.webp</image:loc><image:caption>iStock-1133839163_Super-Toolkit_1600x600</image:caption><image:title>iStock-1133839163_Super-Toolkit_1600x600</image:title></image:image><lastmod>2026-04-23</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-february-2022</loc><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/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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (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/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-1.jpeg</image:loc><image:caption>megsmusingblog-1</image:caption><image:title>megsmusingblog-1</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/dont-forget-about-grandfathered-account-based-pensions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px-1.png</image:loc><image:caption>grandfathering-pension---1200x630px-1</image:caption><image:title>grandfathering-pension---1200x630px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 (1)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/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><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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/3.%20Blog%20images/Blog%20Header/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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/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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/recontribution-strategy-explained</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/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/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>2026-09-02</lastmod></url><url><loc>https://www.heffron.com.au/news/how-do-i-calculate-the-benefit-to-pay-when-my-client-dies</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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/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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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 (1)</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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/total-super-balance-quirks-unpacked</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/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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Total%20Super%20Balance%20quirks%20unpacked%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Total Super Balance quirks unpacked - Blog Images 1200x628px (3)</image:caption><image:title>Total Super Balance quirks unpacked - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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 (1)</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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/2026/27-federal-budget-what-didnt-change-for-smsfs</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/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/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/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 (1)</image:title></image:image><lastmod>2026-05-14</lastmod></url><url><loc>https://www.heffron.com.au/news/rules-for-interacting-with-relatives-in-superannuation</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/relatives_in_superannuation-1.jpg</image:loc><image:caption>relatives_in_superannuation-1</image:caption><image:title>relatives_in_superannuation-1</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/ive-heard-the-ato-recently-talking-about-smsfs-and-administrative-penalties-what-are-they-and-what-should-my-client-do-if-they-get-one</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9uYWxlLTg4MjgwMjU4NF8xMjAwcHguanBn.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9uYWxlLTg4MjgwMjU4NF8xMjAwcHguanBn</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9uYWxlLTg4MjgwMjU4NF8xMjAwcHguanBn</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><lastmod>2023-07-17</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2026</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><lastmod>2026-05-14</lastmod></url><url><loc>https://www.heffron.com.au/news/the-real-challenges-for-trustees-of-large-superannuation-funds</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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 the AFR - webp file - Blog Image</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.png</image:loc><image:caption>grandfathering-pension---1200x630px</image:caption><image:title>grandfathering-pension---1200x630px</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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/binding-death-benefit-nomination</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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/shareholder-in-your-smsf-trustee-company</loc><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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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 (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/when-does-retirement-really-mean-retirement</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webp</image:loc><image:caption>Blog Images - when is retirment really retirement</image:caption><image:title>Blog Images - when is retirment really retirement</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/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/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/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 the AFR - webp file - Blog Image</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/updated-superstream-tips-and-tricks</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20SuperStream%20Tips%20and%20Traps.png</image:loc><image:caption>Blog - SuperStream Tips and Traps</image:caption><image:title>Blog - SuperStream Tips and Traps</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/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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 (1)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/director-id-exemption-for-resigned-directors</loc><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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Director%20ID%20exemption%20for%20resigned%20directors%20-%20Blog%20Images%201200x628px%20(18).webp</image:loc><image:caption>Director ID exemption for resigned directors - Blog Images 1200x628px (18)</image:caption><image:title>Director ID exemption for resigned directors - Blog Images 1200x628px (18)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/winding-up-market-linked-pensions-tax-component-tips</loc><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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Winding%20up%20market%20linked%20pensions%20%E2%80%93%20tax%20component%20tips%20v2%20-%20Blog%20Images%201200x628px%20(22).webp</image:loc><image:caption>Winding up market linked pensions – tax component tips v2 - Blog Images 1200x628px (22)</image:caption><image:title>Winding up market linked pensions – tax component tips v2 - Blog Images 1200x628px (22)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/should-i-wait-until-july-to-start-my-pension</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/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/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/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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Should%20I%20wait%20until%20July%20to%20start%20my%20pension%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Should I wait until July to start my pension - Blog Images 1200x628px (10)</image:caption><image:title>Should I wait until July to start my pension - Blog Images 1200x628px (10)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2021-22-smsfs-and-residency</loc><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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/ARCHIVED/Imported_Blog_Media/parliment-1.jpg</image:loc><image:caption>parliment-1</image:caption><image:title>parliment-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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 (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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webp</image:loc><image:caption>Blog - Latest on NALE</image:caption><image:title>Blog - Latest on NALE</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:caption><image:title>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/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/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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/ARCHIVED/Imported_Blog_Media/can-a-child-claim-1.jpg</image:loc><image:caption>can-a-child-claim-1</image:caption><image:title>can-a-child-claim-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/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 (1)</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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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 the AFR - webp file - Blog Image</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><lastmod>2025-02-19</lastmod></url><url><loc>https://www.heffron.com.au/news/smsfs-investing-in-unlisted-companies</loc><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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - 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/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px-1.jpg</image:loc><image:caption>smsfs-investing-in-unlisted-companies-blog-2000x1200px-1</image:caption><image:title>smsfs-investing-in-unlisted-companies-blog-2000x1200px-1</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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 the AFR - webp file - Blog 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/three-lesser-known-benefits-of-an-smsf</loc><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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/ARCHIVED/Imported_Blog_Media/istock-1187319810_lr-1.jpg</image:loc><image:caption>istock-1187319810_lr-1</image:caption><image:title>istock-1187319810_lr-1</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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><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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/when-leaving-super-to-estate-is-a-better-fit</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1207928440_1200px-1.jpg</image:loc><image:caption>istock-1207928440_1200px-1</image:caption><image:title>istock-1207928440_1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 3</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/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/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/clients-planning-on-going-overseas-check-in-on-their-smsf-before-they-go</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/Clients%20planning%20on%20going%20overseas%20Check%20in%20on%20their%20SMSF%20before%20they%20go%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Clients planning on going overseas Check in on their SMSF before they go - Blog Images 1200x628px (7)</image:caption><image:title>Clients planning on going overseas Check in on their SMSF before they go - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/about-us/our-story</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Our%20Story%202137363571.webp</image:loc><image:caption>Our Story 2137363571</image:caption><image:title>Our Story 2137363571</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/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><lastmod>2024-05-29</lastmod></url><url><loc>https://www.heffron.com.au/tbc-calculator</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/Icons/Edit-icon.png</image:loc><image:caption>Edit-icon</image:caption><image:title>Edit-icon</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Warnings%20icon.png</image:loc><image:caption>Warnings icon</image:caption><image:title>Warnings icon</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/Save-and-Share%20icon.png</image:loc><image:caption>Save-and-Share icon</image:caption><image:title>Save-and-Share icon</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/TBC-Calculator-1415881687.webp</image:loc><image:caption>TBC-Calculator-1415881687</image:caption><image:title>TBC-Calculator-1415881687</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-march</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 2</image:title></image:image><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/news/inheriting-super-pensions-more-than-one-way-to-skin-the-cat</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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%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/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/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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><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 (1)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/contributions-for-75-year-olds-how-do-they-work</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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><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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Contributions%20for%2075%20year%20olds%20%E2%80%93%20how%20do%20they%20work%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Contributions for 75 year olds – how do they work v2 - Blog Images 1200x628px (4)</image:caption><image:title>Contributions for 75 year olds – how do they work v2 - Blog Images 1200x628px (4)</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/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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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 the AFR - webp file - Blog Image</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/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 3</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/indexation-transfer-balance-cap</loc><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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/unused10-1.jpg</image:loc><image:caption>unused10-1</image:caption><image:title>unused10-1</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-apr-2023</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</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/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/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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-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/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 (1)</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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/services/administration/administration-for-advisers</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/cross.png</image:loc><image:caption>cross</image:caption><image:title>cross</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 background main</image:caption><image:title>Blue background main</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><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/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2026-05-31</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/thinking-about-investing-overseas-with-your-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-05-05</lastmod></url><url><loc>https://www.heffron.com.au/news/natural-disasters-early-access-to-super</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Imported_Blog_Media/super-and-natural-disasters-1.jpg</image:loc><image:caption>super-and-natural-disasters-1</image:caption><image:title>super-and-natural-disasters-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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%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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-may-2023</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 - 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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-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/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/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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/Megs%20Musings%20-%20Budget%202023.png</image:loc><image:caption>Megs Musings - Budget 2023</image:caption><image:title>Megs Musings - Budget 2023</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 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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/can-my-smsf-segregate-assets-to-support-pension-accounts-and-avoid-paying-cgt</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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/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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20v2%20-%20Blog%20Images%201200x628px%20(18).webp</image:loc><image:caption>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:caption><image:title>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/your-smsf-investments-important-factors-to-consider</loc><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/Your%20SMSF%20investments%20-%20important%20factors%20to%20consider%20-%20Blog%20Images%201200x628px%20(24).webp</image:loc><image:caption>Your SMSF investments - important factors to consider - Blog Images 1200x628px (24)</image:caption><image:title>Your SMSF investments - important factors to consider - Blog Images 1200x628px (24)</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/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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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 the AFR - webp file - Blog Image</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/banning-franking-credit-refunds-is-there-another-way</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 (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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/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/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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog.jpg</image:loc><image:caption>segregation-of-assets-blog</image:caption><image:title>segregation-of-assets-blog</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/3.%20Blog%20images/Blog%20Header/Budget%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 3</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/contribution-reserving-strategy-2018-19</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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/contribution-reserving-strategy-2018-2019-1.jpg</image:loc><image:caption>contribution-reserving-strategy-2018-2019-1</image:caption><image:title>contribution-reserving-strategy-2018-2019-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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><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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/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 (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/year-end-timing-of-contributions</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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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%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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/ARCHIVED/Imported_Blog_Media/Year-End-Timing-Contributions-1.jpg</image:loc><image:caption>Year-End-Timing-Contributions-1</image:caption><image:title>Year-End-Timing-Contributions-1</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/watch-pension-payments-before-30-june-2019</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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><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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Paperwork%20signing.jpg</image:loc><image:caption>Paperwork signing</image:caption><image:title>Paperwork signing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/about-us/our-team</loc><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 background main</image:caption><image:title>Blue background main</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Andrea%20Connor%20500px.webp</image:loc><image:caption>Andrea Connor 500px</image:caption><image:title>Andrea Connor 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Lisa%20Buckingham%20500px.webp</image:loc><image:caption>Lisa Buckingham 500px</image:caption><image:title>Lisa Buckingham 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Olivia-Carter-LR.webp</image:loc><image:caption>Olivia-Carter-LR</image:caption><image:title>Olivia-Carter-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Michael%20Lorimer%20500px.webp</image:loc><image:caption>Michael Lorimer 500px</image:caption><image:title>Michael Lorimer 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Dean%20Rosario%20500px.webp</image:loc><image:caption>Dean Rosario 500px</image:caption><image:title>Dean Rosario 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/7.%20Email%20Marketing/Staff%20Images/Natasha%20Panagis%20800px.webp</image:loc><image:caption>Natasha Panagis 800px</image:caption><image:title>Natasha Panagis 800px</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/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/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpg</image:loc><image:caption>Sue-Bhattacharjee-LR</image:caption><image:title>Sue-Bhattacharjee-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Annie-Dawson-1000px.jpg</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Nat%20Sillar%20500px.webp</image:loc><image:caption>Nat Sillar 500px</image:caption><image:title>Nat Sillar 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Courtney-Sutton-LR.jpg</image:loc><image:caption>Courtney-Sutton-LR</image:caption><image:title>Courtney-Sutton-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Andrew%20Hamilton%20500px.webp</image:loc><image:caption>Andrew Hamilton 500px</image:caption><image:title>Andrew Hamilton 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Meg-Heffron-1000px.jpg</image:loc><image:caption>Meg-Heffron-1000px</image:caption><image:title>Meg-Heffron-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Nic%20Moran%20500px.webp</image:loc><image:caption>Nic Moran 500px</image:caption><image:title>Nic Moran 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Jodi-Stapleton-LR.webp</image:loc><image:caption>Jodi-Stapleton-LR</image:caption><image:title>Jodi-Stapleton-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Nick%20Chandler%20500px.webp</image:loc><image:caption>Nick Chandler 500px</image:caption><image:title>Nick Chandler 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Jacinta%20Wheeler%20500px.webp</image:loc><image:caption>Jacinta Wheeler 500px</image:caption><image:title>Jacinta Wheeler 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Tracey-Hunter-LR.webp</image:loc><image:caption>Tracey-Hunter-LR</image:caption><image:title>Tracey-Hunter-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Matthew-Bogacz-LR.jpg</image:loc><image:caption>Matthew-Bogacz-LR</image:caption><image:title>Matthew-Bogacz-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Sheldon%20Marlowe%20500px.webp</image:loc><image:caption>Sheldon Marlowe 500px</image:caption><image:title>Sheldon Marlowe 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Lyn-Formica-1000px.jpg</image:loc><image:caption>Lyn-Formica-1000px</image:caption><image:title>Lyn-Formica-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Kylie%20Hancock%20500px.webp</image:loc><image:caption>Kylie Hancock 500px</image:caption><image:title>Kylie Hancock 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Leigh%20Mansell%201000px.jpg</image:loc><image:caption>Leigh Mansell 1000px</image:caption><image:title>Leigh Mansell 1000px</image:title></image:image><lastmod>2026-08-25</lastmod></url><url><loc>https://www.heffron.com.au/news/7-steps-to-take-before-applying-for-early-super-release</loc><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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/ARCHIVED/Imported_Blog_Media/early-release-of-your-super-1.jpg</image:loc><image:caption>early-release-of-your-super-1</image:caption><image:title>early-release-of-your-super-1</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/what-does-smsf-administrator-do</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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/legacy-pensions-another-piece-of-the-puzzle</loc><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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 (1)</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/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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><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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/heffrons-online-portal-maestro</loc><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/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/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/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/Maestro.jpg</image:loc><image:caption>Maestro</image:caption><image:title>Maestro</image:title></image:image><lastmod>2026-05-14</lastmod></url><url><loc>https://www.heffron.com.au/news/eeeek-my-client-just-got-an-excess-transfer-balance-determination</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Covid-early-release-measure-extended-integrity-warning-ATO.jpg</image:loc><image:caption>Covid-early-release-measure-extended-integrity-warning-ATO</image:caption><image:title>Covid-early-release-measure-extended-integrity-warning-ATO</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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 (1)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/budget-heffron-summary</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</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/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/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/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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2021-22-a-big-day-for-super-contributions</loc><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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpg</image:loc><image:caption>parliment-1</image:caption><image:title>parliment-1</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/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/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/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/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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><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-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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 the AFR - webp file - Blog Image</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/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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/about-us/student-career-pathways</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/Staff/Michelle-Feng-185px.png</image:loc><image:caption>Michelle-Feng-185px</image:caption><image:title>Michelle-Feng-185px</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/10.%20Website%20Pages/Staff/Staff%20headshots%20Circle%20400px.webp</image:loc><image:caption>Staff headshots Circle 400px</image:caption><image:title>Staff headshots Circle 400px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Gerhard-Beukes-185px.png</image:loc><image:caption>Gerhard-Beukes-185px</image:caption><image:title>Gerhard-Beukes-185px</image:title></image:image><lastmod>2026-02-02</lastmod></url><url><loc>https://www.heffron.com.au/news/5-make-or-break-questions-for-people-with-3m-in-super</loc><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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/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/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 (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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webp</image:loc><image:caption>Blog Images - New Years Resolutions new</image:caption><image:title>Blog Images - New Years Resolutions new</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/AFR%20blog.png</image:loc><image:caption>AFR blog</image:caption><image:title>AFR blog</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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/AFR%20blog%202%20v2.png</image:loc><image:caption>AFR blog 2 v2</image:caption><image:title>AFR blog 2 v2</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/my-client-has-a-corporate-trustee-for-their-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/My%20client%20has%20a%20corporate%20trustee%20for%20their%20SMSF.%20%20Who%20can%20own%20the%20shares%20in%20the%20company%20-%20Blog%20Images%201200x628px%20(27).webp</image:loc><image:caption>My client has a corporate trustee for their SMSF.  Who can own the shares in the company - Blog Images 1200x628px (27)</image:caption><image:title>My client has a corporate trustee for their SMSF.  Who can own the shares in the company - Blog Images 1200x628px (27)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-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/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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><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 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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/would-indexing-the-3m-for-division-296-tax-solve-everything</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 - 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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (1)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</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/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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/top-6-tips-when-winding-up-your-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webp</image:loc><image:caption>Blog Images - New Years Resolutions new</image:caption><image:title>Blog Images - New Years Resolutions new</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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%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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/segregating-pension-assets-is-it-always-possible-in-the-first-year</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/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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Segregating%20pension%20assets%20%E2%80%93%20is%20it%20always%20possible%20in%20the%20first%20year%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</image:caption><image:title>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 (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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/related-party-tenant-late-rent-smsf-rules-explained</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-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%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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpg</image:loc><image:caption>lrba-terms-and-conditions---blog</image:caption><image:title>lrba-terms-and-conditions---blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/related-parties-1.jpg</image:loc><image:caption>related-parties-1</image:caption><image:title>related-parties-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-deferrals-1.jpg</image:loc><image:caption>rent-deferrals-1</image:caption><image:title>rent-deferrals-1</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/Segregating%20pension%20assets%20%E2%80%93%20is%20it%20always%20possible%20in%20the%20first%20year%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</image:caption><image:title>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-1.jpg</image:loc><image:caption>rent-relief-1</image:caption><image:title>rent-relief-1</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/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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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 (1)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpg</image:loc><image:caption>Impediments-winding-up-SMSFs-1</image:caption><image:title>Impediments-winding-up-SMSFs-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20I%20sell%20my%20property%20to%20my%20SMSF%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-05-01</lastmod></url><url><loc>https://www.heffron.com.au/news/contributing-beyond-age-65-halfway-there</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Contributing-beyond-age-65-halfway-there-1.jpg</image:loc><image:caption>Contributing-beyond-age-65-halfway-there-1</image:caption><image:title>Contributing-beyond-age-65-halfway-there-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 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/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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/can-your-client-retire-despite-receiving-income-protection-benefits</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webp</image:loc><image:caption>Blog Images - when is retirment really retirement</image:caption><image:title>Blog Images - when is retirment really retirement</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpg</image:loc><image:caption>can-retire-2000x1200px(1)-1</image:caption><image:title>can-retire-2000x1200px(1)-1</image:title></image:image><lastmod>2022-10-26</lastmod></url><url><loc>https://www.heffron.com.au/news/death-of-a-spouse-when-both-members-of-a-couple-have-pensions-how-are-these-managed</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtaHVzYmFuZC1kaWVkLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtaHVzYmFuZC1kaWVkLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9teS1jbGllbnQtaHVzYmFuZC1kaWVkLmpwZw==</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/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><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (1)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/draft-legislation-for-legacy-pensions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/leg-pens-jan-22-1.jpg</image:loc><image:caption>leg-pens-jan-22-1</image:caption><image:title>leg-pens-jan-22-1</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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><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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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 (1)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-april-2026-budget-division-296-heffron</loc><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><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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-04-07</lastmod></url><url><loc>https://www.heffron.com.au/news/new-years-resolutions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webp</image:loc><image:caption>Blog Images - New Years Resolutions new</image:caption><image:title>Blog Images - New Years Resolutions new</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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%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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 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/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/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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/ato-focusing-on-investment-strategy-diversification-requirements-what-do-trustees-and-auditors-need-to-do</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 (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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Older%20couple%20looking%20at%20water.jpg</image:loc><image:caption>Older couple looking at water</image:caption><image:title>Older couple looking at water</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/tips-when-managing-large-payments-from-super</loc><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/ARCHIVED/Imported_Blog_Media/tips-for-withdrawing-1200x628px-1.jpg</image:loc><image:caption>tips-for-withdrawing-1200x628px-1</image:caption><image:title>tips-for-withdrawing-1200x628px-1</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/services/administration/administration-for-accountants</loc><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><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Icons/cross.png</image:loc><image:caption>cross</image:caption><image:title>cross</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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Main%20blue%20header.jpg</image:loc><image:caption>Main blue header</image:caption><image:title>Main blue header</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><lastmod>2026-06-24</lastmod></url><url><loc>https://www.heffron.com.au/news/three-tips-on-handling-smsf-assets-if-your-relationship-breaks-down</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZnItZ3JhcGhpYy0yLnBuZw==.png</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZnItZ3JhcGhpYy0yLnBuZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZnItZ3JhcGhpYy0yLnBuZw==</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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/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 (1)</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/who-can-set-up-an-smsf-together</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>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/segregating-pension-assets-for-ecpi-post-july-1-2021</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 (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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpg</image:loc><image:caption>segregation-of-assets-blog-1</image:caption><image:title>segregation-of-assets-blog-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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 the AFR - webp file - Blog Image</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/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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2022-11-03</lastmod></url><url><loc>https://www.heffron.com.au/news/five-smsf-pension-tricks-you-shouldnt-miss</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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 (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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/news/new-rules-if-you-put-too-much-into-super</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/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/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-51-45-55-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-51-45-55-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-51-45-55-AM</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 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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/my-client-has-an-smsf-which-owns-property-via-an-lrba-the-debt-has-now-been-paid-back-is-it-compulsory-to-transfer-title-to-the-property-from-the-lrba-bare-trust-to-the-f</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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%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/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/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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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 the AFR - webp file - Blog 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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owning-property-via-lrba-1.jpg</image:loc><image:caption>smsf-owning-property-via-lrba-1</image:caption><image:title>smsf-owning-property-via-lrba-1</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/2022-23-federal-budget</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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 (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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/ARCHIVED/Imported_Blog_Media/budget-webinar_edm_blog-1.jpg</image:loc><image:caption>budget-webinar_edm_blog-1</image:caption><image:title>budget-webinar_edm_blog-1</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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-february-2021</loc><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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-33-58-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-55-33-58-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-55-33-58-AM</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/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/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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/legacy-pension-amnesty-and-reserve-changes-here-at-last</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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><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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/a-new-financial-year-checklist-for-smsfs</loc><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 (1)</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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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><lastmod>2026-07-24</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-february-2025</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/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 the AFR - webp file - Blog Image</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/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/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%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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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 (1)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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%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/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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/non-fungible-tokens-nfts</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><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><lastmod>2026-05-05</lastmod></url><url><loc>https://www.heffron.com.au/news/my-clients-smsf-has-a-reserve-account-and-the-trustee-made-an-allocation-from-it-on-1-july-2017-to-a-pension-account</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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 the AFR - webp file - Blog Image</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/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 (1)</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/ATO-compliance-concessions.jpg</image:loc><image:caption>ATO-compliance-concessions</image:caption><image:title>ATO-compliance-concessions</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/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/in-house-assets-and-30-june</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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/iStock-1073416058.jpg</image:loc><image:caption>iStock-1073416058</image:caption><image:title>iStock-1073416058</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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 (1)</image:title></image:image><lastmod>2025-04-22</lastmod></url><url><loc>https://www.heffron.com.au/news/delays-in-smsf-registrations-and-compliance-status</loc><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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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/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/Imported_Blog_Media/Delays-in-SMSF-registrations-1.jpg</image:loc><image:caption>Delays-in-SMSF-registrations-1</image:caption><image:title>Delays-in-SMSF-registrations-1</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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 (1)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/does-a-market-downturn-present-any-strategic-opportunities</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 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Imported_Blog_Media/Does-market-downturn-present-strategic-opportunities-1.jpg</image:loc><image:caption>Does-market-downturn-present-strategic-opportunities-1</image:caption><image:title>Does-market-downturn-present-strategic-opportunities-1</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/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/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><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/quarterly-tbar-reporting-does-every-fund-need-to-lodge-what-if-i-cant-lodge-on-time</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tbc-1073831676-1200px.png</image:loc><image:caption>tbc-1073831676-1200px</image:caption><image:title>tbc-1073831676-1200px</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/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/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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/how-to-add-some-breathing-space-to-your-pension-cap</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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 the AFR - webp file - Blog Image</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - 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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/starting-pensions</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-05-13</lastmod></url><url><loc>https://www.heffron.com.au/news/when-an-smsf-paying-pensions-does-not-need-an-actuarial-certificate-to-claim-ecpi</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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><lastmod>2026-04-10</lastmod></url><url><loc>https://www.heffron.com.au/news/deductible-super-contributions-capital-gains-tax</loc><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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20SMSFs%20investing%20in%20unlisted%20shares%20%E2%80%93%203%20challenges%20that%20might%20surprise%20you%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:caption><image:title>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</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/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/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%20Can%20deductible%20super%20contributions%20still%20reduce%20tax%20on%20capital%20gains%20after%201%20July%202027%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:caption><image:title>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</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 (7)</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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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>2026-08-31</lastmod></url><url><loc>https://www.heffron.com.au/news/calculating-contribution-limits-when-thresholds-are-changing</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - 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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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 the AFR - webp file - Blog Image</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/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 (1)</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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%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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-september-2021</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/Megs%20Musings/megsmusingblog-May-20-2022-04-51-11-69-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-11-69-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-11-69-AM</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/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/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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 the AFR - webp file - Blog Image</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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/limited-nale-reprieve-for-one-more-year</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Limited%20NALE.jpg</image:loc><image:caption>Limited NALE</image:caption><image:title>Limited NALE</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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 (1)</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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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 the AFR - webp file - Blog Image</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-oct-2023</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-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/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/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/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/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><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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/services/document-services/fund-establishment</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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue background main</image:caption><image:title>Blue background main</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><lastmod>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/news/new-and-interesting-scenarios-where-an-actuarial-certificate-is-required-for-ecpi</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/directing-a-super-benefit-to-someone-else.png</image:loc><image:caption>directing-a-super-benefit-to-someone-else</image:caption><image:title>directing-a-super-benefit-to-someone-else</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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><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 the AFR - webp file - Blog Image</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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/moving-to-100-pension-phase-why-is-it-so-hard-to-explain-my-actuarial</loc><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 (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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/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/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/Imported_Blog_Media/pension-blog-1.png</image:loc><image:caption>pension-blog-1</image:caption><image:title>pension-blog-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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%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/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><lastmod>2023-06-21</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/individual-vs-corporate-trustees</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-07-08</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/limited-power-of-attorney</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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-unlisted-shares-3-challenges</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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%20Can%20deductible%20super%20contributions%20still%20reduce%20tax%20on%20capital%20gains%20after%201%20July%202027%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:caption><image:title>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</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 (1)</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 the AFR - webp file - Blog Image</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/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><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%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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/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/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/3.%20Blog%20images/Blog%20Header/v2%20-%20SMSFs%20investing%20in%20unlisted%20shares%20%E2%80%93%203%20challenges%20that%20might%20surprise%20you%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:caption><image:title>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:title></image:image><lastmod>2026-08-31</lastmod></url><url><loc>https://www.heffron.com.au/news/investment-strategies-navigating-auditor-requirements</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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1250997936_1200px-1.jpg</image:loc><image:caption>istock-1250997936_1200px-1</image:caption><image:title>istock-1250997936_1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 (1)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/smsfs-and-reserves-new-guidance-from-the-ato</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:caption><image:title>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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/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/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/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Latest%20on%20NALE.webp</image:loc><image:caption>Blog - Latest on NALE</image:caption><image:title>Blog - Latest on NALE</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpg</image:loc><image:caption>SG_amnesty</image:caption><image:title>SG_amnesty</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-march-2022</loc><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-2.jpeg</image:loc><image:caption>megsmusingblog-2</image:caption><image:title>megsmusingblog-2</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/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/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 the AFR - webp file - Blog 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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (1)</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/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%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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-mar-2023</loc><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/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/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 (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 Musings</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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 the AFR - webp file - Blog Image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/can-my-clients-smsf-buy-unlisted-shares-that-she-personally-owns</loc><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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpg</image:loc><image:caption>Sue-Bhattacharjee-LR</image:caption><image:title>Sue-Bhattacharjee-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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%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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/can-i-sell-my-property-to-my-smsf</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20I%20sell%20my%20property%20to%20my%20SMSF%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-march-part-2</loc><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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 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/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/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/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/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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-35-24-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-35-24-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-35-24-AM</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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/data-feeds</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/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/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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/anti-money-laundering-aml</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><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><lastmod>2026-08-20</lastmod></url><url><loc>https://www.heffron.com.au/news/nale-ruling-finalised-some-good-news-some-not-so-good</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/nale-1.jpg</image:loc><image:caption>nale-1</image:caption><image:title>nale-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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 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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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/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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/total-superannuation-balance-getting-ready-for-30-june</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Total%20Superannuation%20Balance%20%E2%80%93%20getting%20ready%20for%2030%20June%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Total Superannuation Balance – getting ready for 30 June - Blog Images 1200x628px (1)</image:caption><image:title>Total Superannuation Balance – getting ready for 30 June - Blog Images 1200x628px (1)</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%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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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 (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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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 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/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%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-april-2025</loc><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/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 (1)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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 the AFR - webp file - Blog Image</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/5-tips-for-commuting-a-death-benefit-pension</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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 the AFR - webp file - Blog Image</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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(2)-1</image:caption><image:title>blog-images-2000x1200px-(2)-1</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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 (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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-august-2025</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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 1200x628px</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-may-2026-heffron</loc><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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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><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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 1200x628px</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 (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 Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><lastmod>2026-05-04</lastmod></url><url><loc>https://www.heffron.com.au/news/what-happens-to-my-clients-superannuation-when-they-die</loc><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/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/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 (1)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Older%20Male%20Couple.jpg</image:loc><image:caption>Older Male Couple</image:caption><image:title>Older Male Couple</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/pension-planning-for-30-june-2018</loc><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/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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 (1)</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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/ARCHIVED/Imported_Blog_Media/istock-1187319810_lr.jpg</image:loc><image:caption>istock-1187319810_lr</image:caption><image:title>istock-1187319810_lr</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><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 2</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/check-downsizer-contributions-dont-topple-your-super-plans</loc><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/ARCHIVED/Imported_Blog_Media/downsizer-contributions-1623307711-1.jpg</image:loc><image:caption>downsizer-contributions-1623307711-1</image:caption><image:title>downsizer-contributions-1623307711-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - 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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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/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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/technical-support/help-desk</loc><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/10.%20Website%20Pages/Main%20headers/Technical-Support-hero-2024-1600x600.png</image:loc><image:caption>Technical-Support-hero-2024-1600x600</image:caption><image:title>Technical-Support-hero-2024-1600x600</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>2026-07-16</lastmod></url><url><loc>https://www.heffron.com.au/news/product-update-super-companion-november-2023</loc><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 the AFR - webp file - Blog Image</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/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/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/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/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/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-oct-2022</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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%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/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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 (1)</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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%20October%202022%20changes%20for%20Superannuation%20-%20Blog%20Images%201200x628px%20(21).webp</image:loc><image:caption>Federal Budget October 2022 changes for Superannuation - Blog Images 1200x628px (21)</image:caption><image:title>Federal Budget October 2022 changes for Superannuation - Blog Images 1200x628px (21)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/access-super-under-tpd</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Budget%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 3</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/4-red-flags-that-would-stop-me-setting-up-an-smsf-heffron</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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/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><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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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 (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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><lastmod>2026-03-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-oct-2022</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</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><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/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/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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%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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/as-soon-as-practicable-what-does-that-mean-in-practice</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpg</image:loc><image:caption>istock-648833258-1</image:caption><image:title>istock-648833258-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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><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/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 the AFR - webp file - Blog Image</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/does-your-smsf-own-a-residential-investment-property-do-you-know-what-deductions-are-able-to-be-claimed-by-the-fund-in-connection-with-that-property</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/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/related-parties-1.jpg</image:loc><image:caption>related-parties-1</image:caption><image:title>related-parties-1</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/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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20I%20sell%20my%20property%20to%20my%20SMSF%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpg</image:loc><image:caption>Impediments-winding-up-SMSFs-1</image:caption><image:title>Impediments-winding-up-SMSFs-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/downsizer-contributions-1623307711.jpg</image:loc><image:caption>downsizer-contributions-1623307711</image:caption><image:title>downsizer-contributions-1623307711</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 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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpg</image:loc><image:caption>lrba-terms-and-conditions---blog</image:caption><image:title>lrba-terms-and-conditions---blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Segregating%20pension%20assets%20%E2%80%93%20is%20it%20always%20possible%20in%20the%20first%20year%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</image:caption><image:title>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Imported_Blog_Media/rent-relief-1.jpg</image:loc><image:caption>rent-relief-1</image:caption><image:title>rent-relief-1</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/could-rent-deferrals-cause-in-house-asset-issues-for-smsfs</loc><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/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/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/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 the AFR - webp file - Blog 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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-deferrals-1.jpg</image:loc><image:caption>rent-deferrals-1</image:caption><image:title>rent-deferrals-1</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-july-2021</loc><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/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/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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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 (1)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/trustees/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/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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue background main</image:caption><image:title>Blue background main</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><lastmod>2025-04-15</lastmod></url><url><loc>https://www.heffron.com.au/news/when-should-an-smsf-obtain-an-actuarial-certificate</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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 1200x628px</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/director-ids-the-30-november-deadline-is-fast-approaching</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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%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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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%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/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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Director%20IDs%20-%20the%2030%20November%20deadline%20is%20fast%20approaching%20-%20Blog%20Images%201200x628px%20(23).webp</image:loc><image:caption>Director IDs - the 30 November deadline is fast approaching - Blog Images 1200x628px (23)</image:caption><image:title>Director IDs - the 30 November deadline is fast approaching - Blog Images 1200x628px (23)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/is-segregation-just-about-pension-accounts-or-can-accumulation-accounts-be-segregated-too</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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</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/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20v2%20-%20Blog%20Images%201200x628px%20(18).webp</image:loc><image:caption>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:caption><image:title>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Is%20segregation%20just%20about%20pension%20accounts%20or%20can%20accumulation%20accounts%20be%20segregated%20too%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>Is segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)</image:caption><image:title>Is segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)</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/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 the AFR - webp file - Blog Image</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-budget-wishlist</loc><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><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/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/megsmusingblog-May-20-2022-04-57-08-43-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-57-08-43-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-57-08-43-AM</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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-tax-draft-legislation-released</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</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/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 (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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</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/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 3</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><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/when-things-change-in-an-smsf</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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-04-24</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-feb-2023</loc><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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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><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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/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/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/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 2</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-changes-at-last</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (1)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/qualified-audit-report</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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 the AFR - webp file - Blog Image</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/terminal-medical-conditions-and-access-to-super</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpg</image:loc><image:caption>istock-1152955531</image:caption><image:title>istock-1152955531</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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 (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><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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/christmas-giving-and-smsfs</loc><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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/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/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/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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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 the AFR - webp file - Blog Image</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webp</image:loc><image:caption>Blog Images - New Years Resolutions new</image:caption><image:title>Blog Images - New Years Resolutions new</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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-june-2022</loc><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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog.jpeg</image:loc><image:caption>megsmusingblog</image:caption><image:title>megsmusingblog</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/2026-27-federal-budget-smsf-measures-professionals-should-note</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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><lastmod>2026-05-14</lastmod></url><url><loc>https://www.heffron.com.au/news/government-announces-welcome-nale-changes</loc><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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1-1.jpg</image:loc><image:caption>can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1-1</image:caption><image:title>can-a-child-claim-a-tax-deduction-for-a-personal-super-contribution-v2_1-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/natural-disasters-loss-of-smsf-documents</loc><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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/loss-of-smsf-documents-1.jpg</image:loc><image:caption>loss-of-smsf-documents-1</image:caption><image:title>loss-of-smsf-documents-1</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/if-my-client-receives-a-lump-sum-from-superannuation-will-the-lump-sum-be-included-in-their-income-for-division-293-purposes</loc><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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Imported_Blog_Media/tips-for-withdrawing-1200x628px.jpg</image:loc><image:caption>tips-for-withdrawing-1200x628px</image:caption><image:title>tips-for-withdrawing-1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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%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%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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><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 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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2022-10-30</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? Heffron Mini Courses break down complex concepts into bite-sized, practical learning experiences tailored for professionals in the SMSF industry.

In this promotional video, we explore how Heffron Mini Courses can empower you to enhance your skills and confidence in superannuation. Our trusted experts utilise real-life client scenarios to ensure each course is not only informative but immediately applicable to your practice. 

Key points include:
- Simplifying Superannuation: Learn how our courses demystify the complexities of superannuation, making it easier for you to grasp essential concepts.
- Engaging Learning Format: Each module combines reading, videos, knowledge checks, and assessments, allowing you to learn at your own pace while minimizing disruption to your busy schedule.
- Practical Application: Gain practical skills that can be directly applied to your client interactions, ensuring you provide valuable guidance effectively.

With a diverse selection of topics available and more being added regularly, you can stay updated on industry changes, refresh your skills, and fill knowledge gaps – all on your own terms. 

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/10.%20Website%20Pages/Icons/tick%20(1).png</image:loc><image:caption>tick (1)</image:caption><image:title>tick (1)</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/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><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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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 the AFR - webp file - Blog 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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/DSC_3160_Leigh.jpg</image:loc><image:caption>DSC_3160_Leigh</image:caption><image:title>DSC_3160_Leigh</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/smsf-trust-deed</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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/what-is-deemed-segregation-when-its-at-home</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Imported_Blog_Media/what-is-deemed-segregation-1.jpg</image:loc><image:caption>what-is-deemed-segregation-1</image:caption><image:title>what-is-deemed-segregation-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/fund-administration/trustees-fund-members</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Heffron-Admin-CRM-LR-Kylie-1600x600.jpg</image:loc><image:caption>Heffron-Admin-CRM-LR-Kylie-1600x600</image:caption><image:title>Heffron-Admin-CRM-LR-Kylie-1600x600</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Admin-Awards-21-22-23.png</image:loc><image:caption>Admin-Awards-21-22-23</image:caption><image:title>Admin-Awards-21-22-23</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/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/Icons/tick%20(1).png</image:loc><image:caption>tick (1)</image:caption><image:title>tick (1)</image:title></image:image><lastmod>2026-08-26</lastmod></url><url><loc>https://www.heffron.com.au/fund-administration/trustees-fund-members/transition</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/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Lisa-2000x600.jpg</image:loc><image:caption>Heffron-Admin-CRM-LR-Lisa-2000x600</image:caption><image:title>Heffron-Admin-CRM-LR-Lisa-2000x600</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/Transition%20images/Heffron-Transition-Process-Trustees-LA-09-24-01.jpg</image:loc><image:caption>Heffron-Transition-Process-Trustees-LA-09-24-01</image:caption><image:title>Heffron-Transition-Process-Trustees-LA-09-24-01</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><lastmod>2026-08-26</lastmod></url><url><loc>https://www.heffron.com.au/news/contribution-opportunities-for-2023-24</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 - 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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Contribution%20opportunities%20for%2023-24.png</image:loc><image:caption>Blog Images - Contribution opportunities for 23-24</image:caption><image:title>Blog Images - Contribution opportunities for 23-24</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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><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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/gifts-that-will-keep-on-giving-to-your-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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 (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/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 the AFR - webp file - Blog Image</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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 3</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/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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/investing-in-collectables</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>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/client-id</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/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/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><lastmod>2026-08-20</lastmod></url><url><loc>https://www.heffron.com.au/news/whats-changing-for-super-contribution-caps-and-bring-forward-thresholds-from-1-july-2026</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><lastmod>2026-04-07</lastmod></url><url><loc>https://www.heffron.com.au/what-is-a-self-managed-super-fund-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/Graphics/1.png</image:loc><image:caption>1</image:caption><image:title>1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/2%20How%20to%20set%20up.webp</image:loc><image:caption>2 How to set up</image:caption><image:title>2 How to set up</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/Graphics/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><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/10.%20Website%20Pages/Pillar%20Pages/Graphics/How-SMSFs-work-Animation-sm-v3.gif</image:loc><image:caption>How-SMSFs-work-Animation-sm-v3</image:caption><image:title>How-SMSFs-work-Animation-sm-v3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/Graphics/3.png</image:loc><image:caption>3</image:caption><image:title>3</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/Pillar%20Pages/3%20Manage%20your%20smsf.webp</image:loc><image:caption>3 Manage your smsf</image:caption><image:title>3 Manage your smsf</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Pillar%20Pages/1%20Thinking%20of%20starting.webp</image:loc><image:caption>1 Thinking of starting</image:caption><image:title>1 Thinking of starting</image:title></image:image><lastmod>2026-08-04</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/events/super-intensive-day-2026-agenda</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><lastmod>2026-08-10</lastmod></url><url><loc>https://www.heffron.com.au/news/parliament-resumes-superannuation-measures-introduced</loc><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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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/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 (1)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/accessing-super-early</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/new-thresholds-for-commonwealth-seniors-health-card</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/New%20thresholds%20for%20Commonwealth%20Seniors%E2%80%99%20Health%20Card%20a%20gamechanger%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>New thresholds for Commonwealth Seniors’ Health Card a gamechanger - Blog Images 1200x628px (15)</image:caption><image:title>New thresholds for Commonwealth Seniors’ Health Card a gamechanger - Blog Images 1200x628px (15)</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/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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-mar-2024</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/when-income-protection-insurance-pays-out-to-an-smsf</loc><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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/draft-legislation-for-tax-on-members-with-more-than-3m-in-super</loc><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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog Image</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/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/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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Draft%20legislation%20for%20tax%20on%20members%20with%20more%20than%20$3m%20in%20super%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</image:caption><image:title>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</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/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/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-nov-2023</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 - 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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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/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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/could-children-in-the-fund-help-beat-the-alp-proposal-to-remove-franking-credit-refunds</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 - 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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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 the AFR - webp file - Blog Image</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1207928440_1200px.jpg</image:loc><image:caption>istock-1207928440_1200px</image:caption><image:title>istock-1207928440_1200px</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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%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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-federal-budget-2021-22-an-overview</loc><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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-57-02-41-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-57-02-41-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-57-02-41-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 2</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/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/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/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/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/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 (1)</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/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/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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/fund-administration/accountants</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/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/Awards/Admin-Awards-21-22-23.png</image:loc><image:caption>Admin-Awards-21-22-23</image:caption><image:title>Admin-Awards-21-22-23</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><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/Heffron-Admin-CRM-LR-Dean-1600x600.jpg</image:loc><image:caption>Heffron-Admin-CRM-LR-Dean-1600x600</image:caption><image:title>Heffron-Admin-CRM-LR-Dean-1600x600</image:title></image:image><lastmod>2025-02-25</lastmod></url><url><loc>https://www.heffron.com.au/news/and-now-its-july-with-a-new-to-do-list</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 - 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/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/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/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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic.png</image:loc><image:caption>afr-graphic</image:caption><image:title>afr-graphic</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/missing-the-contribution-deadline</loc><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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (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/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/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/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/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/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-may-2022</loc><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/Megs%20Musings/megsmusingblog.jpeg</image:loc><image:caption>megsmusingblog</image:caption><image:title>megsmusingblog</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 (1)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/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 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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 2</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/smsfs-property-this-popular-asset-class-can-be-full-of-unpopular-surprises</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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 the AFR - webp file - Blog Image</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 2</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/services/document-services/dealing-with-death</loc><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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue background main</image:caption><image:title>Blue background main</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>2026-05-27</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/what-are-the-rules-about-investing-in-smsfs</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/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/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>2026-07-09</lastmod></url><url><loc>https://www.heffron.com.au/news/why-a-partial-commutation-is-so-powerful</loc><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><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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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/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/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 (1)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-3-1200x630px-1.png</image:loc><image:caption>blog-3-1200x630px-1</image:caption><image:title>blog-3-1200x630px-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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/why-is-lodging-an-smsfs-annual-return-on-time-so-important-particularly-in-the-first-year</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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%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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Why%20is%20lodging%20an%20SMSF%E2%80%99s%20annual%20return%20on%20time%20so%20important%20%E2%80%93%20particularly%20in%20the%20first%20year%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Why is lodging an SMSF’s annual return on time so important – particularly in the first year - Blog Images 1200x628px (20)</image:caption><image:title>Why is lodging an SMSF’s annual return on time so important – particularly in the first year - Blog Images 1200x628px (20)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-smsf-defined-benefit-legacy-pensions-what-to-do-by-30-june-2026</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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><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/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</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/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><lastmod>2026-04-28</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:
- Course Structure: Choose from foundational, extension, and specialist levels to tailor your learning experience.
- Diverse Topics: With seven targeted areas, our courses cater to various interests, ensuring you find the right fit for your professional development.
- Flexible Learning: Each course is broken down into one-hour modules, allowing you to learn at your own pace and fit your education into a busy schedule.
- Pathway to Accreditation: If you’ve engaged with our Mini Courses, you're already progressing towards completing accredited courses, seamlessly integrating into your professional journey.

Key takeaways include:
- The importance of structured learning in mastering superannuation and SMSF intricacies.
- Practical skills that can be immediately applied to support clients in achieving secure retirement outcomes.
- Insight into how our expert-designed courses transform theoretical knowledge into actionable guidance.

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/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/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/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/what-does-the-federal-budget-2020-hold-for-smsfs</loc><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/sm-federalbudget2020-1.jpg</image:loc><image:caption>sm-federalbudget2020-1</image:caption><image:title>sm-federalbudget2020-1</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/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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/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 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/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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20do%20our%20major%20political%20parties%20want%20to%20do%20about%20super%20v2%20-%20Blog%20Images%201200x628px%20(24).webp</image:loc><image:caption>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</image:caption><image:title>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/services/document-services/benefits-and-contributions</loc><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 background main</image:caption><image:title>Blue background main</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/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><lastmod>2026-08-10</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/unique-smsf-strategies-and-opportunities</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/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/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><lastmod>2026-05-13</lastmod></url><url><loc>https://www.heffron.com.au/news/understanding-the-complexities-of-untaxed-elements</loc><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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Understanding%20the%20complexities%20of%20untaxed%20elements%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>Understanding the complexities of untaxed elements - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>Understanding the complexities of untaxed elements - Blog Images - RENDER SIZE - 805 x 482 px</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/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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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 (1)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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>2025-11-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-special-announcement</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-4.jpeg</image:loc><image:caption>megsmusingblog-4</image:caption><image:title>megsmusingblog-4</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 the AFR - webp file - Blog Image</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/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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/news/downsizer-contributions-and-first-home-saver-superannuation-scheme-fhsss-passed</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owning-property-via-lrba.jpg</image:loc><image:caption>smsf-owning-property-via-lrba</image:caption><image:title>smsf-owning-property-via-lrba</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (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/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/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/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 the AFR - webp file - Blog Image</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/company-directors-gainful-employment</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/directing-a-super-benefit-to-someone-else.png</image:loc><image:caption>directing-a-super-benefit-to-someone-else</image:caption><image:title>directing-a-super-benefit-to-someone-else</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</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/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><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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-insurance-policies-have-you-got-the-correct-owner</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 - 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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 (1)</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/SMSF%20insurance%20policies%20%E2%80%93%20have%20you%20got%20the%20correct%20owner%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>SMSF insurance policies – have you got the correct owner - Blog Images 1200x628px (30)</image:caption><image:title>SMSF insurance policies – have you got the correct owner - Blog Images 1200x628px (30)</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%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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/whats-on-the-agenda-for-super-this-year</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/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 the AFR - webp file - Blog 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webp</image:loc><image:caption>Blog Images - Whats on the agenda for super this year R</image:caption><image:title>Blog Images - Whats on the agenda for super this year R</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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/data-bringing-it-back-home</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpg</image:loc><image:caption>MartinHeffron_LR</image:caption><image:title>MartinHeffron_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpg</image:loc><image:caption>andrewhamilton-1</image:caption><image:title>andrewhamilton-1</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpg</image:loc><image:caption>Heffron_podcast-3</image:caption><image:title>Heffron_podcast-3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/Imported_Blog_Media/permanent-records-1200px.jpg</image:loc><image:caption>permanent-records-1200px</image:caption><image:title>permanent-records-1200px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-AM</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</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/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-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/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/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/Merger.jpg</image:loc><image:caption>Merger</image:caption><image:title>Merger</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpg</image:loc><image:caption>smsf-administrator-of-the-year-2019-1</image:caption><image:title>smsf-administrator-of-the-year-2019-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-56-62-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-56-62-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/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.png</image:loc><image:caption>whatsinaname-1200x630px-1</image:caption><image:title>whatsinaname-1200x630px-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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-AM</image:title></image:image><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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-jun-2024</loc><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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/insurance-in-smsfs</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/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/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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/trustee-penalties-and-responsibilities</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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%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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1168879679_1200-1.jpg</image:loc><image:caption>istock-1168879679_1200-1</image:caption><image:title>istock-1168879679_1200-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-apr-2024</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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 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/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-20-2022-04-56-44-55-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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/privacy-policy</loc><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 background main</image:caption><image:title>Blue background main</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/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2025-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/super-companion-updates-july-2024</loc><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/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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 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/facebook-color.png</image:loc><image:caption>facebook-color</image:caption><image:title>facebook-color</image:title></image:image><lastmod>2025-02-04</lastmod></url><url><loc>https://www.heffron.com.au/news/whats-new-at-heffron-super-companion-sept-2025</loc><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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</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 (1)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/downsizer-contribution</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/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/7.%20Email%20Marketing/Staff%20Images/Natasha%20Panagis%20800px.webp</image:loc><image:caption>Natasha Panagis 800px</image:caption><image:title>Natasha Panagis 800px</image:title></image:image><lastmod>2026-08-27</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-tax-legacy-pensions-and-reserves-a-real-dilemma</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - 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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%2c%20legacy%20pensions%20and%20reserves%20%E2%80%93%20a%20real%20dilemma%20v2%20-%20Blog%20Images%201200x628px%20(19).webp</image:loc><image:caption>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:caption><image:title>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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 the AFR - webp file - Blog Image</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/want-a-tax-deduction-on-personal-super-contributions-after-67-be-wary</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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><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 (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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (7)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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%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/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/ARCHIVED/Imported_Blog_Media/afr-graphic.png</image:loc><image:caption>afr-graphic</image:caption><image:title>afr-graphic</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/7-tips-to-avoid-contribution-problems</loc><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 (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/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/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Imported_Blog_Media/7-tips-website-2000-x-12000-1.jpg</image:loc><image:caption>7-tips-website-2000-x-12000-1</image:caption><image:title>7-tips-website-2000-x-12000-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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><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/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/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 the AFR - webp file - Blog Image</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/super-companion-updates-apr-2024</loc><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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</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/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><lastmod>2025-02-04</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-february-2026</loc><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 (1)</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/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/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/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%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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><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/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/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/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/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/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/hidden-costs-in-consolidating-super</loc><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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Hidden%20costs%20in%20consolidating%20super.jpg</image:loc><image:caption>Hidden costs in consolidating super</image:caption><image:title>Hidden costs in consolidating super</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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 (1)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/v2%20Can%20deductible%20super%20contributions%20still%20reduce%20tax%20on%20capital%20gains%20after%201%20July%202027%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:caption><image:title>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Main%20blue%20header%202.jpg</image:loc><image:caption>Main blue header 2</image:caption><image:title>Main blue header 2</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20-%20SMSFs%20investing%20in%20unlisted%20shares%20%E2%80%93%203%20challenges%20that%20might%20surprise%20you%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:caption><image:title>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2024-04-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-july-2022</loc><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 the AFR - webp file - Blog Image</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/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/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/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/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/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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/DSC_3160_Andrea.jpg</image:loc><image:caption>DSC_3160_Andrea</image:caption><image:title>DSC_3160_Andrea</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 (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/electronic-service-address-esa</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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/smsf-the-platform-for-life</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/limited-solution-to-market-linked-pension-commutation-problem</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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%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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Limited-solution-market-linked-pension-commutation-problem-1.jpg</image:loc><image:caption>Limited-solution-market-linked-pension-commutation-problem-1</image:caption><image:title>Limited-solution-market-linked-pension-commutation-problem-1</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/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><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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/3-common-misunderstandings-when-it-comes-to-smsfs-and-epoa</loc><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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%203%20EPOA%20misunderstanding.webp</image:loc><image:caption>Blog Image - 3 EPOA misunderstanding</image:caption><image:title>Blog Image - 3 EPOA misunderstanding</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/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 (1)</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/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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/catch-up-rules-for-concessional-contributions-before-30-june-2021</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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 (1)</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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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><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/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/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/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/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/ARCHIVED/Imported_Blog_Media/who-should-be-using-catch-up-rules-1.jpg</image:loc><image:caption>who-should-be-using-catch-up-rules-1</image:caption><image:title>who-should-be-using-catch-up-rules-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/fund-administration/advisers</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/Staff/Web%20Images/Sheldon%20Marlowe%20500px.webp</image:loc><image:caption>Sheldon Marlowe 500px</image:caption><image:title>Sheldon Marlowe 500px</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/10.%20Website%20Pages/Main%20headers/Heffron-Admin-CRM-LR-Nick-1600x600.jpg</image:loc><image:caption>Heffron-Admin-CRM-LR-Nick-1600x600</image:caption><image:title>Heffron-Admin-CRM-LR-Nick-1600x600</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Michael%20Lorimer%20500px.webp</image:loc><image:caption>Michael Lorimer 500px</image:caption><image:title>Michael Lorimer 500px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Awards/Admin-Awards-21-22-23.png</image:loc><image:caption>Admin-Awards-21-22-23</image:caption><image:title>Admin-Awards-21-22-23</image:title></image:image><lastmod>2026-08-26</lastmod></url><url><loc>https://www.heffron.com.au/news/re-think-treatment-of-amounts-in-excess-of-minimum</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/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/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/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/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><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Imported_Blog_Media/special-issues-1200-x-628.jpg</image:loc><image:caption>special-issues-1200-x-628</image:caption><image:title>special-issues-1200-x-628</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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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><lastmod>2022-11-03</lastmod></url><url><loc>https://www.heffron.com.au/news/retiring-before-preservation-age</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 - 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/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpg</image:loc><image:caption>pbpi-tool---istock-1189531470-1</image:caption><image:title>pbpi-tool---istock-1189531470-1</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpg</image:loc><image:caption>segregation-of-assets-blog-1</image:caption><image:title>segregation-of-assets-blog-1</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/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/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpg</image:loc><image:caption>grey-area-super-balance-image-1</image:caption><image:title>grey-area-super-balance-image-1</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.png</image:loc><image:caption>website-image---man-with-money-1200x628-1</image:caption><image:title>website-image---man-with-money-1200x628-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>Has your client really retired - Blog Images 1200x628px (17)</image:caption><image:title>Has your client really retired - Blog Images 1200x628px (17)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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%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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</image:caption><image:title>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9pbnN1cmFuY2UtY292ZXIuanBn.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9pbnN1cmFuY2UtY292ZXIuanBn</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9pbnN1cmFuY2UtY292ZXIuanBn</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpg</image:loc><image:caption>can-retire-2000x1200px(1)-1</image:caption><image:title>can-retire-2000x1200px(1)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpg</image:loc><image:caption>when-SMSFs-stop-being-appropriate-1</image:caption><image:title>when-SMSFs-stop-being-appropriate-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-4</image:caption><image:title>budgetbites_tiles_01-blogpost-4</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webp</image:loc><image:caption>Blog Images - when is retirment really retirement</image:caption><image:title>Blog Images - when is retirment really retirement</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/5-tips-when-fully-commuting-pensions</loc><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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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%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%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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/fully-commting-2-1.jpg</image:loc><image:caption>fully-commting-2-1</image:caption><image:title>fully-commting-2-1</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-sept-2023</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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 the AFR - webp file - Blog Image</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 (1)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><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/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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/as-we-near-the-end-of-2020-what-unfinished-superannuation-business-remains</loc><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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Imported_Blog_Media/istock-1205544619_1200px-1.jpg</image:loc><image:caption>istock-1205544619_1200px-1</image:caption><image:title>istock-1205544619_1200px-1</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/actuarial-percentages-for-pension-funds-that-are-winding-up</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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 the AFR - webp file - Blog Image</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webp</image:loc><image:caption>Blog Images - Div 296 and defined benefits</image:caption><image:title>Blog Images - Div 296 and defined benefits</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20v2%20-%20Blog%20Images%201200x628px%20(18).webp</image:loc><image:caption>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:caption><image:title>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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><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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/couples-finance-1200x630px-1.png</image:loc><image:caption>couples-finance-1200x630px-1</image:caption><image:title>couples-finance-1200x630px-1</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/actuarial-percent_blog-1.png</image:loc><image:caption>actuarial-percent_blog-1</image:caption><image:title>actuarial-percent_blog-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Imported_Blog_Media/third-actuarial-image-blog-1.png</image:loc><image:caption>third-actuarial-image-blog-1</image:caption><image:title>third-actuarial-image-blog-1</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/Scenarios%20that%20feel%20like%20dealings%20with%20a%20related%20party%20but%20they%E2%80%99re%20not%20v2%20-%20Blog%20Images%201200x628px%20(36).webp</image:loc><image:caption>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:caption><image:title>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Is%20segregation%20just%20about%20pension%20accounts%20or%20can%20accumulation%20accounts%20be%20segregated%20too%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>Is segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)</image:caption><image:title>Is segregation just about pension accounts or can accumulation accounts be segregated too - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webp</image:loc><image:caption>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</image:caption><image:title>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</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/Dealing%20with%20reserves%20that%20can%E2%80%99t%20be%20allocated%20cap%20free%20v2%20-%20Blog%20Images%201200x628px%20(27).webp</image:loc><image:caption>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</image:caption><image:title>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpg</image:loc><image:caption>Allocating reserves in the new world - Blog Images 1200x628px</image:caption><image:title>Allocating reserves in the new world - Blog Images 1200x628px</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/non-arms-length-income</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Non-arm-length-income-1.jpg</image:loc><image:caption>Non-arm-length-income-1</image:caption><image:title>Non-arm-length-income-1</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/daughters-rental-of-residential-property-connected-with-smsf-didnt-breach-sole-purpose-test-but-thats-not-the-end-of-the-story</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-owning-property-via-lrba.jpg</image:loc><image:caption>smsf-owning-property-via-lrba</image:caption><image:title>smsf-owning-property-via-lrba</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 (1)</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/my-smsf-owns-premises-which-it-leases-back-to-my-business-what-do-i-need-to-do-to-make-sure-the-arrangement-complies-with-the-superannuation-law</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/ARCHIVED/Imported_Blog_Media/lease-smsf-property-back-to-my-business-1.jpg</image:loc><image:caption>lease-smsf-property-back-to-my-business-1</image:caption><image:title>lease-smsf-property-back-to-my-business-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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 the AFR - webp file - Blog Image</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/my-smsf-owns-property-what-can-i-legally-do-to-enhance-its-value-myself</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/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-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/lump-sum-payments-from-death-benefit-pensions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpg</image:loc><image:caption>man-on-beach-1</image:caption><image:title>man-on-beach-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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><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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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 (1)</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 1200x628px</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/email-color.png</image:loc><image:caption>email-color</image:caption><image:title>email-color</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/what-to-do-to-protect-your-smsf-from-fraud</loc><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 the AFR - webp file - Blog Image</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/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/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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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/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/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/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/family-law-payment-splits-of-a-retirement-phase-pension-account-reporting-for-transfer-balance-cap-purposes</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Legal%20Generic.jpg</image:loc><image:caption>Legal Generic</image:caption><image:title>Legal Generic</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/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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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 (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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/three-yearly-audit-proposal</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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 the AFR - webp file - Blog 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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Contributing-beyond-age-65.jpg</image:loc><image:caption>Contributing-beyond-age-65</image:caption><image:title>Contributing-beyond-age-65</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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%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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_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 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-administrator-of-the-year-2019</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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/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 the AFR - webp file - Blog Image</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpg</image:loc><image:caption>smsf-administrator-of-the-year-2019-1</image:caption><image:title>smsf-administrator-of-the-year-2019-1</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/Imported_Blog_Media/Heffron_podcast-3.jpg</image:loc><image:caption>Heffron_podcast-3</image:caption><image:title>Heffron_podcast-3</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-56-62-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-56-62-AM</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/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpg</image:loc><image:caption>andrewhamilton-1</image:caption><image:title>andrewhamilton-1</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/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/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 (1)</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/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><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/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.png</image:loc><image:caption>whatsinaname-1200x630px-1</image:caption><image:title>whatsinaname-1200x630px-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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpg</image:loc><image:caption>permanent-records-1200px</image:caption><image:title>permanent-records-1200px</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-AM</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/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/Merger.jpg</image:loc><image:caption>Merger</image:caption><image:title>Merger</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-nov-2022</loc><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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><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><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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-may-2025</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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><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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (1)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/what-is-an-smsf-audit</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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-september-2026</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/v2%20-%20SMSFs%20investing%20in%20unlisted%20shares%20%E2%80%93%203%20challenges%20that%20might%20surprise%20you%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:caption><image:title>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/v2%20Can%20deductible%20super%20contributions%20still%20reduce%20tax%20on%20capital%20gains%20after%201%20July%202027%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:caption><image:title>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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><lastmod>2026-09-01</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/courses/super-extension</loc><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/Awards/Education-Awards-21-22-23.png</image:loc><image:caption>Education-Awards-21-22-23</image:caption><image:title>Education-Awards-21-22-23</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><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Main%20headers/iStock-1743111643-1600x600.webp</image:loc><image:caption>iStock-1743111643-1600x600</image:caption><image:title>iStock-1743111643-1600x600</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Heffron-Education-Course-Solutions-02-25.png</image:loc><image:caption>Heffron-Education-Course-Solutions-02-25</image:caption><image:title>Heffron-Education-Course-Solutions-02-25</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>2026-05-28</lastmod></url><url><loc>https://www.heffron.com.au/news/parliament-has-now-retired-for-the-2018-year-did-they-leave-any-unfinished-superannuation-business</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</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/Imported_Blog_Media/parliment.jpg</image:loc><image:caption>parliment</image:caption><image:title>parliment</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/tips-for-winding-up-market-linked-pensions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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%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/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><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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/can-an-attorney-under-an-enduring-power-of-attorney-epoa-make-or-renew-a-binding-death-benefit-nomination-bdbn-for-a-member</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 (1)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/Enduring%20PoA.jpg</image:loc><image:caption>Enduring PoA</image:caption><image:title>Enduring PoA</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-division-296-capital-gains-relief-should-you-opt-in-heffron</loc><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/Division%20296%20tax%2c%20legacy%20pensions%20and%20reserves%20%E2%80%93%20a%20real%20dilemma%20v2%20-%20Blog%20Images%201200x628px%20(19).webp</image:loc><image:caption>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:caption><image:title>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Draft%20legislation%20for%20tax%20on%20members%20with%20more%20than%20$3m%20in%20super%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</image:caption><image:title>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20is%20back%20on%20the%20table%20%E2%80%93%20what%20does%20it%20mean%20for%20clients%20v2%20-%20Blog%20Images%201200x628px%20(21).webp</image:loc><image:caption>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</image:caption><image:title>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webp</image:loc><image:caption>Blog - Div 296 impact on TSB</image:caption><image:title>Blog - Div 296 impact on TSB</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webp</image:loc><image:caption>Blog Images - Div 296 and defined benefits</image:caption><image:title>Blog Images - Div 296 and defined benefits</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><lastmod>2026-07-07</lastmod></url><url><loc>https://www.heffron.com.au/news/30-june-is-approaching-time-to-value-assets</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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><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/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/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/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/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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/5185bb7c-aebb-42dc-9e0b-b364712fb030</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/HeffronLogo_RGB.png</image:loc><image:caption>HeffronLogo_RGB</image:caption><image:title>HeffronLogo_RGB</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/4.%20Brand%20Elements/HeffronLogo_RGB-1.png</image:loc><image:caption>HeffronLogo_RGB-1</image:caption><image:title>HeffronLogo_RGB-1</image:title></image:image><lastmod>2025-03-17</lastmod></url><url><loc>https://www.heffron.com.au/news/spouse-contribution-splitting</loc><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 the AFR - webp file - Blog Image</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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/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 (1)</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/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/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/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/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webp</image:loc><image:caption>Blog Images - Whats on the agenda for super this year R</image:caption><image:title>Blog Images - Whats on the agenda for super this year R</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/heffron-super-companion-non-enterprise-users-terms-and-conditions-of-use</loc><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/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2023-07-28</lastmod></url><url><loc>https://www.heffron.com.au/news/independence-matters</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 - 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/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/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/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.png</image:loc><image:caption>critical-pension-fund-docs-blog</image:caption><image:title>critical-pension-fund-docs-blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.png</image:loc><image:caption>grandfathering-pension---1200x630px</image:caption><image:title>grandfathering-pension---1200x630px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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 the AFR - webp file - Blog Image</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpg</image:loc><image:caption>smsfs-investing-in-unlisted-companies-blog-2000x1200px</image:caption><image:title>smsfs-investing-in-unlisted-companies-blog-2000x1200px</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/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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpg</image:loc><image:caption>SG_amnesty</image:caption><image:title>SG_amnesty</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpg</image:loc><image:caption>istock-1152955531</image:caption><image:title>istock-1152955531</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/technical-team</loc><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 background main</image:caption><image:title>Blue background main</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/7.%20Email%20Marketing/Staff%20Images/Natasha%20Panagis%20800px.webp</image:loc><image:caption>Natasha Panagis 800px</image:caption><image:title>Natasha Panagis 800px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/anniedawson_hr-1.jpg</image:loc><image:caption>anniedawson_hr-1</image:caption><image:title>anniedawson_hr-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpg</image:loc><image:caption>Sue-Bhattacharjee-LR</image:caption><image:title>Sue-Bhattacharjee-LR</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-1.jpg</image:loc><image:caption>megheffron_lr-1</image:caption><image:title>megheffron_lr-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/lynformica_lr-1.jpg</image:loc><image:caption>lynformica_lr-1</image:caption><image:title>lynformica_lr-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/leighmansell_lr.jpg</image:loc><image:caption>leighmansell_lr</image:caption><image:title>leighmansell_lr</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</image:title></image:image><lastmod>2026-08-25</lastmod></url><url><loc>https://www.heffron.com.au/news/ato-to-alert-trustees-via-sms-about-smsf-changes</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 (1)</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/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/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/3.%20Blog%20images/Blog%20Header/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:caption><image:title>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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%20-%20Latest%20on%20NALE.webp</image:loc><image:caption>Blog - Latest on NALE</image:caption><image:title>Blog - Latest on NALE</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/what-are-the-risks-in-our-major-super-sectors</loc><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/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/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 the AFR - webp file - Blog Image</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><lastmod>2026-01-12</lastmod></url><url><loc>https://www.heffron.com.au/news/100-pension-fund-with-contributions-do-i-need-an-actuarial-certificate</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 (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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Transitional-CGT-Relief.jpg</image:loc><image:caption>Transitional-CGT-Relief</image:caption><image:title>Transitional-CGT-Relief</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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 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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/making-the-most-of-an-smsfs-flexibility-with-pension-payments</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</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 the AFR - webp file - Blog Image</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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><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%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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpg</image:loc><image:caption>pbpi-tool---istock-1189531470-1</image:caption><image:title>pbpi-tool---istock-1189531470-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><lastmod>2026-06-08</lastmod></url><url><loc>https://www.heffron.com.au/news/doubling-your-super-contribution-tax-deductions-but-carefully</loc><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 the AFR - webp file - Blog 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/smsf-services-for-bt-adviser-customers</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/SMSF-investments.webp</image:loc><image:caption>SMSF-investments</image:caption><image:title>SMSF-investments</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/Page%20Images/BT%20Partnership%20Trustee/What-to-think-about.webp</image:loc><image:caption>What-to-think-about</image:caption><image:title>What-to-think-about</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Dean.webp</image:loc><image:caption>Heffron-Admin-CRM-LR-Dean</image:caption><image:title>Heffron-Admin-CRM-LR-Dean</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/10.%20Website%20Pages/Icons/tick%20(1).png</image:loc><image:caption>tick (1)</image:caption><image:title>tick (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Page%20Images/BT%20Partnership%20Trustee/Trustee-responsibilites.webp</image:loc><image:caption>Trustee-responsibilites</image:caption><image:title>Trustee-responsibilites</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Sheldon%20Marlowe%20500px.webp</image:loc><image:caption>Sheldon Marlowe 500px</image:caption><image:title>Sheldon Marlowe 500px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Web%20Images/Michael%20Lorimer%20500px.webp</image:loc><image:caption>Michael Lorimer 500px</image:caption><image:title>Michael Lorimer 500px</image:title></image:image><lastmod>2026-08-24</lastmod></url><url><loc>https://www.heffron.com.au/news/product-update-super-companion-december-2023</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</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 the AFR - webp file - Blog Image</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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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%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%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/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/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/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/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/fund-administration/smsf-wind-up-service</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Landing%20Page%20Assets/Wind%20ups%20LP/Wind%20ups%201000%20x%20500px.png</image:loc><image:caption>Wind ups 1000 x 500px</image:caption><image:title>Wind ups 1000 x 500px</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/3.%20Blog%20images/Blog%20Header/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20-%20Blog%20Images%201200x628px.png</image:loc><image:caption>Actuarial percentages for pension funds that are winding up - Blog Images 1200x628px</image:caption><image:title>Actuarial percentages for pension funds that are winding up - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Winding-up-an-SMSF.jpg</image:loc><image:caption>Winding-up-an-SMSF</image:caption><image:title>Winding-up-an-SMSF</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 background main</image:caption><image:title>Blue background main</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate.jpg</image:loc><image:caption>when-SMSFs-stop-being-appropriate</image:caption><image:title>when-SMSFs-stop-being-appropriate</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>2026-06-16</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-july-2023</loc><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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 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/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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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 (1)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/budget-2025-26</loc><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 (1)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webp</image:loc><image:caption>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</image:caption><image:title>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/cgt-relief-five-traps-emerging-at-the-pointy-end-of-the-year</loc><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 the AFR - webp file - Blog Image</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Claiming%20Relief.jpg</image:loc><image:caption>Claiming Relief</image:caption><image:title>Claiming Relief</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - 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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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 (1)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/privacy-collection-statement</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/1.%20Main%20images/%E2%80%A2%20Generic%20site%20images/Blue%20background%20main.jpg</image:loc><image:caption>Blue background main</image:caption><image:title>Blue background main</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><lastmod>2026-06-04</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-august-2026</loc><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 the AFR - webp file - Blog Image</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 (1)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><lastmod>2026-08-03</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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/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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-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/ARCHIVED/Imported_Blog_Media/special-issues-1200-x-628.jpg</image:loc><image:caption>special-issues-1200-x-628</image:caption><image:title>special-issues-1200-x-628</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2023-07-17</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/smsf-year-end-checklist-download-heffron</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><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><lastmod>2026-06-04</lastmod></url><url><loc>https://www.heffron.com.au/news/retirement-in-a-covid-19-world-part-2</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Retirement-in-a-Covid-19-world-Part-2-1.jpg</image:loc><image:caption>Retirement-in-a-Covid-19-world-Part-2-1</image:caption><image:title>Retirement-in-a-Covid-19-world-Part-2-1</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/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/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/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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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/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 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/email-color.png</image:loc><image:caption>email-color</image:caption><image:title>email-color</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/why-the-angst-about-investment-strategies</loc><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 (1)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/3.%20Blog%20images/Why%20the%20angst%20about%20investment%20strategies.jpg</image:loc><image:caption>Why the angst about investment strategies</image:caption><image:title>Why the angst about investment strategies</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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%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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2020-21-what-didnt-we-see</loc><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 the AFR - webp file - Blog Image</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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%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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - 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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/10.%20Website%20Pages/Staff/LeighMansell_LR.jpg</image:loc><image:caption>LeighMansell_LR</image:caption><image:title>LeighMansell_LR</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-4</image:caption><image:title>budgetbites_tiles_01-blogpost-4</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>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/fund-buys-building-materials-from-related-party</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog 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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/6-member-fund-concept-shelved</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 - 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/ARCHIVED/Imported_Blog_Media/Year-End-Timing-Contributions.jpg</image:loc><image:caption>Year-End-Timing-Contributions</image:caption><image:title>Year-End-Timing-Contributions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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 (1)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/winding-up-an-smsf-this-year-get-your-skates-on</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/winding-up-an-smsf-before-june-30-1.jpg</image:loc><image:caption>winding-up-an-smsf-before-june-30-1</image:caption><image:title>winding-up-an-smsf-before-june-30-1</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/thinking-of-retirement-read-this-before-you-start-a-super-pension</loc><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 the AFR - webp file - Blog 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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-51-45-55-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-51-45-55-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-51-45-55-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-final-regulations-key-issues-unresolved</loc><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/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/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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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><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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2026-07-06</lastmod></url><url><loc>https://www.heffron.com.au/news/another-year-doing-my-smsf-accounts-free-as-the-ato-kicks-nale-can-down-the-road</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/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%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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Imported_Blog_Media/ato-kicks-nale-1.jpg</image:loc><image:caption>ato-kicks-nale-1</image:caption><image:title>ato-kicks-nale-1</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/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/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><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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/lodging-returns-for-newly-established-smsfs</loc><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/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 (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/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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Imported_Blog_Media/Lodging-returns-for-newly-established-SMSFs-1.jpg</image:loc><image:caption>Lodging-returns-for-newly-established-SMSFs-1</image:caption><image:title>Lodging-returns-for-newly-established-SMSFs-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/walking-the-smsf-expenses-tightrope</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/tightrope-1248720263-2000px-1636535870-1.png</image:loc><image:caption>tightrope-1248720263-2000px-1636535870-1</image:caption><image:title>tightrope-1248720263-2000px-1636535870-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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 (1)</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/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/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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/3-reasons-to-watch-labors-new-super-tax-even-if-you-dont-have-3m</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Draft%20legislation%20for%20tax%20on%20members%20with%20more%20than%20$3m%20in%20super%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</image:caption><image:title>Draft legislation for tax on members with more than $3m in super v2 - 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-%20Div%20296%20and%20defined%20benefits.webp</image:loc><image:caption>Blog Images - Div 296 and defined benefits</image:caption><image:title>Blog Images - Div 296 and defined benefits</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Division%20296%20is%20back%20on%20the%20table%20%E2%80%93%20what%20does%20it%20mean%20for%20clients%20v2%20-%20Blog%20Images%201200x628px%20(21).webp</image:loc><image:caption>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</image:caption><image:title>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 the AFR - webp file - Blog Image</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/Division%20296%20tax%2c%20legacy%20pensions%20and%20reserves%20%E2%80%93%20a%20real%20dilemma%20v2%20-%20Blog%20Images%201200x628px%20(19).webp</image:loc><image:caption>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:caption><image:title>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webp</image:loc><image:caption>Blog - Div 296 impact on TSB</image:caption><image:title>Blog - Div 296 impact on TSB</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><lastmod>2026-02-27</lastmod></url><url><loc>https://www.heffron.com.au/news/segregating-in-smsfs-beyond-1-july-2017</loc><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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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><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/ARCHIVED/Imported_Blog_Media/7_steps_ATO_compliant_investment_strategy.jpg</image:loc><image:caption>7_steps_ATO_compliant_investment_strategy</image:caption><image:title>7_steps_ATO_compliant_investment_strategy</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/starting-a-retirement-phase-pension-after-age-60</loc><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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpg</image:loc><image:caption>Sue-Bhattacharjee-LR</image:caption><image:title>Sue-Bhattacharjee-LR</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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%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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/trustees/services</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/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/10.%20Website%20Pages/Main%20headers/Trustee%20hero%201600x600.webp</image:loc><image:caption>Trustee hero 1600x600</image:caption><image:title>Trustee hero 1600x600</image:title></image:image><lastmod>2026-08-11</lastmod></url><url><loc>https://www.heffron.com.au/news/changing-the-trustee-of-an-smsf-traps-to-watch-for</loc><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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-534890327_1200px-1.jpg</image:loc><image:caption>istock-534890327_1200px-1</image:caption><image:title>istock-534890327_1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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/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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/6-smsf-tips-for-the-new-financial-year</loc><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/Imported_Blog_Media/6-smsf-tips--for-new-financial-year-1.jpg</image:loc><image:caption>6-smsf-tips--for-new-financial-year-1</image:caption><image:title>6-smsf-tips--for-new-financial-year-1</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/ecpi-what-is-different-in-2017-18</loc><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><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-534890327_1200px.jpg</image:loc><image:caption>istock-534890327_1200px</image:caption><image:title>istock-534890327_1200px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 (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><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-august-2022</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</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/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/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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/super-companion-updates-aug-2024</loc><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 (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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</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/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 the AFR - webp file - Blog Image</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><lastmod>2024-10-03</lastmod></url><url><loc>https://www.heffron.com.au/news/market-linked-pensions-paygs-untaxed-offset</loc><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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zZWdyZWdhdGluZy1pbi1zbXNmLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zZWdyZWdhdGluZy1pbi1zbXNmLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zZWdyZWdhdGluZy1pbi1zbXNmLmpwZw==</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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/can-my-clients-trading-entity-be-the-trustee-of-their-smsf</loc><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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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/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 the AFR - webp file - Blog Image</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/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><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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZGRpbmctYmFjay1scmJhLWJhbGFuY2UtdG8tdG90YWwtc3VwZXItYmFsYW5jZS5qcGc=.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZGRpbmctYmFjay1scmJhLWJhbGFuY2UtdG8tdG90YWwtc3VwZXItYmFsYW5jZS5qcGc=</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9hZGRpbmctYmFjay1scmJhLWJhbGFuY2UtdG8tdG90YWwtc3VwZXItYmFsYW5jZS5qcGc=</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/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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%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/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><lastmod>2024-05-30</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/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/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/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/news/covid-19-relief-extension-announced</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-1.jpg</image:loc><image:caption>blog-images-2000x1200px-1</image:caption><image:title>blog-images-2000x1200px-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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2022-10-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-february</loc><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/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%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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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 (1)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-11-05</lastmod></url><url><loc>https://www.heffron.com.au/news/when-can/should-smsf-trustees-charge-fees-for-their-work</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/3.%20Blog%20images/Blog%20Header/When%20canshould%20SMSF%20trustees%20charge%20fees%20for%20their%20work%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>When canshould SMSF trustees charge fees for their work v2 - Blog Images 1200x628px (7)</image:caption><image:title>When canshould SMSF trustees charge fees for their work v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/apply-director-id</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/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/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>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/contact</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/map.png</image:loc><image:caption>map</image:caption><image:title>map</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 background main</image:caption><image:title>Blue background main</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/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><lastmod>2025-08-26</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-compensation-what-protection-do-you-have-heffron</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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><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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (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 3</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/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/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/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/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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><lastmod>2026-05-11</lastmod></url><url><loc>https://www.heffron.com.au/news/ato-flexes-muscles-on-lodgement-deadlines-but-is-that-really-a-bad-thing</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Legal%20Generic.jpg</image:loc><image:caption>Legal Generic</image:caption><image:title>Legal Generic</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2021-22-what-didnt-we-see</loc><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-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/parliment-1.jpg</image:loc><image:caption>parliment-1</image:caption><image:title>parliment-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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/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/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 2</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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%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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/big-changes-in-little-contributions</loc><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/Dealing%20with%20reserves%20that%20can%E2%80%99t%20be%20allocated%20cap%20free%20v2%20-%20Blog%20Images%201200x628px%20(27).webp</image:loc><image:caption>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</image:caption><image:title>Dealing with reserves that can’t be allocated cap free v2 - Blog Images 1200x628px (27)</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/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</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 the AFR - webp file - Blog Image</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20v2%20-%20Blog%20Images%201200x628px%20(18).webp</image:loc><image:caption>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:caption><image:title>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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%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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Allocating%20reserves%20in%20the%20new%20world%20-%20Blog%20Images%201200x628px.jpg</image:loc><image:caption>Allocating reserves in the new world - Blog Images 1200x628px</image:caption><image:title>Allocating reserves in the new world - 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-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Scenarios%20that%20feel%20like%20dealings%20with%20a%20related%20party%20but%20they%E2%80%99re%20not%20v2%20-%20Blog%20Images%201200x628px%20(36).webp</image:loc><image:caption>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:caption><image:title>Scenarios that feel like dealings with a related party but they’re not v2 - Blog Images 1200x628px (36)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Federal%20Budget%202025-26%20v2%20-%20Blog%20Images%201200x628px%20(26).webp</image:loc><image:caption>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</image:caption><image:title>Federal Budget 2025-26 v2 - Blog Images 1200x628px (26)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/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/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/my-clients-transition-to-retirement-income-stream-tris-has-converted-to-a-retirement-phase-pension-why-isnt-it-reflected-in-the-actuarial</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/Imported_Blog_Media/third-actuarial-image-blog-1.png</image:loc><image:caption>third-actuarial-image-blog-1</image:caption><image:title>third-actuarial-image-blog-1</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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><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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (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/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/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/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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/asset-classes</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/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/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre</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/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/2%20white.png</image:loc><image:caption>2 white</image:caption><image:title>2 white</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/Knowledge%20Centre%20CTAs/3%20white.png</image:loc><image:caption>3 white</image:caption><image:title>3 white</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Knowledge%20Centre%20CTAs/1%20white.png</image:loc><image:caption>1 white</image:caption><image:title>1 white</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Heffron-Website-KC-Listing-Page-header-01.jpg</image:loc><image:caption>Heffron-Website-KC-Listing-Page-header-01</image:caption><image:title>Heffron-Website-KC-Listing-Page-header-01</image:title></image:image><lastmod>2026-05-06</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/roles-in-an-smsf</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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/government-reaffirms-commitment-to-ensure-lrbas-arent-used-to-circumvent-contribution-caps</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpg</image:loc><image:caption>lrba-terms-and-conditions---blog</image:caption><image:title>lrba-terms-and-conditions---blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9wYXJsaW1lbnQuanBn</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/Imported_Blog_Media/smsf-owning-property-via-lrba-1.jpg</image:loc><image:caption>smsf-owning-property-via-lrba-1</image:caption><image:title>smsf-owning-property-via-lrba-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Setting%20up%20a%20members%20TSB%20for%20success.jpg</image:loc><image:caption>Setting up a members TSB for success</image:caption><image:title>Setting up a members TSB for success</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9FQ1BJLWNhcGl0YWwtZ2FpbnMtYW5kLWxvc3Nlcy5qcGc=</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/leg-pens-jan-22.jpg</image:loc><image:caption>leg-pens-jan-22</image:caption><image:title>leg-pens-jan-22</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/ARCHIVED/Imported_Blog_Media/Illegal-Early-Access-of-super-1.jpg</image:loc><image:caption>Illegal-Early-Access-of-super-1</image:caption><image:title>Illegal-Early-Access-of-super-1</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/ARCHIVED/Imported_Blog_Media/Covid-19_and_Super-1.jpg</image:loc><image:caption>Covid-19_and_Super-1</image:caption><image:title>Covid-19_and_Super-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20LRBA%20set%20up%20costs.webp</image:loc><image:caption>Blog Images - LRBA set up costs</image:caption><image:title>Blog Images - LRBA set up costs</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (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/ARCHIVED/Imported_Blog_Media/parliment.jpg</image:loc><image:caption>parliment</image:caption><image:title>parliment</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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-july-2025</loc><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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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 (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 Musings</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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 the AFR - webp file - Blog 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><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-nov-2024</loc><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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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%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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 the AFR - webp file - Blog Image</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/my-clients-want-to-use-the-new-6-member-rule-for-their-smsf-to-include-their-4-children-can-they-should-they</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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/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/ARCHIVED/Imported_Blog_Media/six-member-smsf-blog-images-1200x628px-(2)-1.jpg</image:loc><image:caption>six-member-smsf-blog-images-1200x628px-(2)-1</image:caption><image:title>six-member-smsf-blog-images-1200x628px-(2)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (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 3</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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/family-law-rate-updated</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpg</image:loc><image:caption>Sue-Bhattacharjee-LR</image:caption><image:title>Sue-Bhattacharjee-LR</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><lastmod>2026-08-03</lastmod></url><url><loc>https://www.heffron.com.au/news/pension-funds-and-asset-valuations</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20funds%20and%20asset%20valuations%20-%20Blog%20Images%201200x628px%20(26).webp</image:loc><image:caption>Pension funds and asset valuations - Blog Images 1200x628px (26)</image:caption><image:title>Pension funds and asset valuations - Blog Images 1200x628px (26)</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 the AFR - webp file - Blog Image</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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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 (1)</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/martin-heffron-in-memory</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/Martin%20Heffron.jpg</image:loc><image:caption>Martin Heffron</image:caption><image:title>Martin Heffron</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/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/where-are-those-new-bring-forward-rules</loc><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/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/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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/where-are-those-new-bring-forward-rules-_810268450_1200px-1.jpg</image:loc><image:caption>where-are-those-new-bring-forward-rules-_810268450_1200px-1</image:caption><image:title>where-are-those-new-bring-forward-rules-_810268450_1200px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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%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/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 (1)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/education-and-support/professionals/courses/super-foundations</loc><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/Videos/Super%20Foundation%202024%20edit%20sm.mp4/medium.jpg</video:thumbnail_loc><video:title>Super Foundation 2024 edit sm</video:title><video:description>Super Foundation 2024 edit sm</video:description><video:content_loc>https://www.heffron.com.au/hubfs/Videos/Super%20Foundation%202024%20edit%20sm.mp4</video:content_loc><video:duration>76</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><video:video><video:thumbnail_loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Super%20Foundations/Super%20Foundations%20Course%20Preview%20sm.mp4/medium.jpg</video:thumbnail_loc><video:title>Super Foundations Course Preview sm</video:title><video:description>Super Foundations Course Preview sm</video:description><video:content_loc>https://www.heffron.com.au/hubfs/2.%20Education%20and%20Training/Courses/Super%20Foundations/Super%20Foundations%20Course%20Preview%20sm.mp4</video:content_loc><video:duration>237</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/10.%20Website%20Pages/Main%20headers/istock-1403897279-hero-1600x600.jpg</image:loc><image:caption>istock-1403897279-hero-1600x600</image:caption><image:title>istock-1403897279-hero-1600x600</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><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/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2026-05-28</lastmod></url><url><loc>https://www.heffron.com.au/news/three-tips-when-changing-smsf-trustees</loc><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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/three-tips-1.jpg</image:loc><image:caption>three-tips-1</image:caption><image:title>three-tips-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/10.%20Website%20Pages/Staff/MegHeffron_LR.webp</image:loc><image:caption>MegHeffron_LR</image:caption><image:title>MegHeffron_LR</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-september-2025</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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><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 (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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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%203.webp</image:loc><image:caption>Budget 3</image:caption><image:title>Budget 3</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/whats-in-a-name</loc><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/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-AM</image:title></image:image><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/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpg</image:loc><image:caption>Heffron_podcast-3</image:caption><image:title>Heffron_podcast-3</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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpg</image:loc><image:caption>smsf-administrator-of-the-year-2019-1</image:caption><image:title>smsf-administrator-of-the-year-2019-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpg</image:loc><image:caption>Merger</image:caption><image:title>Merger</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Imported_Blog_Media/whatsinaname-1200x630px-1.png</image:loc><image:caption>whatsinaname-1200x630px-1</image:caption><image:title>whatsinaname-1200x630px-1</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-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/ARCHIVED/Imported_Blog_Media/andrewhamilton-1.jpg</image:loc><image:caption>andrewhamilton-1</image:caption><image:title>andrewhamilton-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/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpg</image:loc><image:caption>permanent-records-1200px</image:caption><image:title>permanent-records-1200px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/megsmusingblog-May-20-2022-04-56-56-62-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-56-62-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-56-62-AM</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/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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/why-all-smsf-members-should-have-an-enduring-power-of-attorney</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/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/3.%20Blog%20images/Blog%20Header/Enduring%20PoA.jpg</image:loc><image:caption>Enduring PoA</image:caption><image:title>Enduring PoA</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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/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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/should-i-wait-until-i-start-my-pension-before-i-sell-assets-in-my-smsf</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Selling%20assets%20before%20starting%20pensions.jpg</image:loc><image:caption>Selling assets before starting pensions</image:caption><image:title>Selling assets before starting pensions</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 (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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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><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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/is-the-humble-tris-a-forgotten-hero-of-superannuation</loc><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/Is%20the%20humble%20TRIS%20a%20forgotten%20hero%20of%20superannuation%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Is the humble TRIS a forgotten hero of superannuation v2 - Blog Images 1200x628px (6)</image:caption><image:title>Is the humble TRIS a forgotten hero of superannuation v2 - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/investing-overseas-with-your-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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 the AFR - webp file - Blog 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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 1200x628px</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/new-rent-relief-code-of-conduct-what-does-it-mean-for-smsfs</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/rent-relief-code-of-conduct-1.jpg</image:loc><image:caption>rent-relief-code-of-conduct-1</image:caption><image:title>rent-relief-code-of-conduct-1</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/lrba-property-expenses</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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 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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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 (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/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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/perils-of-vendor-finance-for-non-geared-entities</loc><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Perils-of-vendor-finance-for-non-geared-entities-1.jpg</image:loc><image:caption>Perils-of-vendor-finance-for-non-geared-entities-1</image:caption><image:title>Perils-of-vendor-finance-for-non-geared-entities-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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_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%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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-reforms-2026</loc><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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/7.%20Email%20Marketing/Staff%20Images/Natasha%20Panagis%20800px.webp</image:loc><image:caption>Natasha Panagis 800px</image:caption><image:title>Natasha Panagis 800px</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20do%20our%20major%20political%20parties%20want%20to%20do%20about%20super%20v2%20-%20Blog%20Images%201200x628px%20(24).webp</image:loc><image:caption>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</image:caption><image:title>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Imported_Blog_Media/sm-federalbudget2020-1.jpg</image:loc><image:caption>sm-federalbudget2020-1</image:caption><image:title>sm-federalbudget2020-1</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 the AFR - webp file - Blog Image</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/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 (1)</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/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><lastmod>2026-08-19</lastmod></url><url><loc>https://www.heffron.com.au/news/what-do-our-major-political-parties-want-to-do-about-super</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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/sm-federalbudget2020-1.jpg</image:loc><image:caption>sm-federalbudget2020-1</image:caption><image:title>sm-federalbudget2020-1</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20do%20our%20major%20political%20parties%20want%20to%20do%20about%20super%20v2%20-%20Blog%20Images%201200x628px%20(24).webp</image:loc><image:caption>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</image:caption><image:title>What do our major political parties want to do about super v2 - Blog Images 1200x628px (24)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-feb-2024</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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%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/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-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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 (1)</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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/divorce-smsfs-4-tips</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Divorce%20&amp;%20SMSFs%20%E2%80%93%204%20tips%20v2%20-%20Blog%20Images%201200x628px%20(23).webp</image:loc><image:caption>Divorce &amp; SMSFs – 4 tips v2 - Blog Images 1200x628px (23)</image:caption><image:title>Divorce &amp; SMSFs – 4 tips v2 - Blog Images 1200x628px (23)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/what-to-think-about-before-changing-super-funds</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 (1)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/What%20to%20think%20about%20before%20changing%20super%20funds%20v3%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What to think about before changing super funds v3 - Blog Images 1200x628px (9)</image:caption><image:title>What to think about before changing super funds v3 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Images/footer-bg.jpg</image:loc><image:caption>footer-bg</image:caption><image:title>footer-bg</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/impediments-to-winding-up-smsfs</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/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 (1)</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpg</image:loc><image:caption>Impediments-winding-up-SMSFs-1</image:caption><image:title>Impediments-winding-up-SMSFs-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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 the AFR - webp file - Blog 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/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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/critical-documentation-for-all-pension-funds</loc><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog-1.png</image:loc><image:caption>critical-pension-fund-docs-blog-1</image:caption><image:title>critical-pension-fund-docs-blog-1</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 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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/new-bring-forward-rules-from-1-july-2020-finally-legislated</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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 (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/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/ARCHIVED/Imported_Blog_Media/new-bring-forward-rules-from-july-1-1.jpg</image:loc><image:caption>new-bring-forward-rules-from-july-1-1</image:caption><image:title>new-bring-forward-rules-from-july-1-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-budget-2021-22-failure-to-address-super-inequality</loc><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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/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/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/ARCHIVED/Imported_Blog_Media/parliment-1.jpg</image:loc><image:caption>parliment-1</image:caption><image:title>parliment-1</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 the AFR - webp file - Blog Image</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/7.%20Email%20Marketing/Staff%20Images/Sean%20Johnston%20-%20LR.webp</image:loc><image:caption>Sean Johnston - LR</image:caption><image:title>Sean Johnston - LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/do-six-member-funds-help-deal-with-ageing-smsf-members</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/6-member-trusts-1.png</image:loc><image:caption>6-member-trusts-1</image:caption><image:title>6-member-trusts-1</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/no-lower-limit-a-good-start-for-smsfs-in-2019</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grandfathering-pension---1200x630px.png</image:loc><image:caption>grandfathering-pension---1200x630px</image:caption><image:title>grandfathering-pension---1200x630px</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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-1152955531.jpg</image:loc><image:caption>istock-1152955531</image:caption><image:title>istock-1152955531</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsfs-investing-in-unlisted-companies-blog-2000x1200px.jpg</image:loc><image:caption>smsfs-investing-in-unlisted-companies-blog-2000x1200px</image:caption><image:title>smsfs-investing-in-unlisted-companies-blog-2000x1200px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.png</image:loc><image:caption>critical-pension-fund-docs-blog</image:caption><image:title>critical-pension-fund-docs-blog</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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/SG_amnesty.jpg</image:loc><image:caption>SG_amnesty</image:caption><image:title>SG_amnesty</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-march-2021</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-13-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-55-13-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-55-13-00-AM</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2023-09-18</lastmod></url><url><loc>https://www.heffron.com.au/news/amazing-as-they-are-when-do-smsfs-stop-being-appropriate</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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 the AFR - webp file - Blog Image</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><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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpg</image:loc><image:caption>when-SMSFs-stop-being-appropriate-1</image:caption><image:title>when-SMSFs-stop-being-appropriate-1</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/death-and-transfer-balance-cap-reporting</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/critical-pension-fund-docs-blog.png</image:loc><image:caption>critical-pension-fund-docs-blog</image:caption><image:title>critical-pension-fund-docs-blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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>2022-10-31</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/what-is-considered-contribution-to-super</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/Sue-Bhattacharjee-LR.jpg</image:loc><image:caption>Sue-Bhattacharjee-LR</image:caption><image:title>Sue-Bhattacharjee-LR</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/super-companion-updates-june-2024</loc><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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Idea.png</image:loc><image:caption>Idea</image:caption><image:title>Idea</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Media%20Release%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Media Release - Blog Images 1200x628px</image:caption><image:title>Media Release - Blog Images 1200x628px</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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><lastmod>2025-02-04</lastmod></url><url><loc>https://www.heffron.com.au/news/will-contribution-caps-be-indexed-on-1-july-2023</loc><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/Will%20contribution%20caps%20be%20indexed%20on%201%20July%202023%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>Will contribution caps be indexed on 1 July 2023 - Blog Images 1200x628px (9)</image:caption><image:title>Will contribution caps be indexed on 1 July 2023 - Blog Images 1200x628px (9)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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><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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-august-2023</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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/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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><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 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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 1200x628px</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/when-to-complete-a-tbar-to-report-the-reversion-of-pension</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/blog-images-1200x628px-1654140451.jpg</image:loc><image:caption>blog-images-1200x628px-1654140451</image:caption><image:title>blog-images-1200x628px-1654140451</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 (1)</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/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-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/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 the AFR - webp file - Blog Image</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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/what-types-of-pensions-can-i-have</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-05-06</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-august-2021</loc><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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-06-49-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-06-49-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-06-49-AM</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 1200x628px</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><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 (1)</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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-january-2021</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 (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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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%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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-27-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-55-27-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-55-27-00-AM</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 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/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/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/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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/who-can-receive-your-super-when-you-die</loc><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/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><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/has-your-client-really-retired</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Has%20your%20client%20really%20retired%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>Has your client really retired - Blog Images 1200x628px (17)</image:caption><image:title>Has your client really retired - Blog Images 1200x628px (17)</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/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/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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/when-SMSFs-stop-being-appropriate-1.jpg</image:loc><image:caption>when-SMSFs-stop-being-appropriate-1</image:caption><image:title>when-SMSFs-stop-being-appropriate-1</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/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</image:caption><image:title>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</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 the AFR - webp file - Blog Image</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/grey-area-super-balance-image-1.jpg</image:loc><image:caption>grey-area-super-balance-image-1</image:caption><image:title>grey-area-super-balance-image-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pbpi-tool---istock-1189531470-1.jpg</image:loc><image:caption>pbpi-tool---istock-1189531470-1</image:caption><image:title>pbpi-tool---istock-1189531470-1</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/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/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-4.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-4</image:caption><image:title>budgetbites_tiles_01-blogpost-4</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/segregation-of-assets-blog-1.jpg</image:loc><image:caption>segregation-of-assets-blog-1</image:caption><image:title>segregation-of-assets-blog-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Imported_Blog_Media/can-retire-2000x1200px(1)-1.jpg</image:loc><image:caption>can-retire-2000x1200px(1)-1</image:caption><image:title>can-retire-2000x1200px(1)-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/Blog%20Images%20-%20when%20is%20retirment%20really%20retirement.webp</image:loc><image:caption>Blog Images - when is retirment really retirement</image:caption><image:title>Blog Images - when is retirment really retirement</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/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/website-image---man-with-money-1200x628-1.png</image:loc><image:caption>website-image---man-with-money-1200x628-1</image:caption><image:title>website-image---man-with-money-1200x628-1</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9Db250cmlidXRpbmctYmV5b25kLWFnZS02NS1oYWxmd2F5LXRoZXJlLmpwZw==</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-pensions-ecpi-navigating-the-post-death-rules</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (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 3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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><lastmod>2026-04-07</lastmod></url><url><loc>https://www.heffron.com.au/news/non-arms-length-expenses-nale-where-are-we-now</loc><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/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%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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Big%20changes%20for%20funds%20allocating%20reserves%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</image:caption><image:title>Big changes for funds allocating reserves - webp file - Blog Images 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Movement%20on%20legacy%20pensions.webp</image:loc><image:caption>Blog Image - Movement on legacy pensions</image:caption><image:title>Blog Image - Movement on legacy pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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/ARCHIVED/Imported_Blog_Media/nale-882802584_1200px-1.jpg</image:loc><image:caption>nale-882802584_1200px-1</image:caption><image:title>nale-882802584_1200px-1</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/Blog%20-%20Latest%20on%20NALE.webp</image:loc><image:caption>Blog - Latest on NALE</image:caption><image:title>Blog - Latest on NALE</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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/super-rules-to-explain-to-your-children</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/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/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/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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 the AFR - webp file - Blog 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/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20New%20Years%20Resolutions%20new.webp</image:loc><image:caption>Blog Images - New Years Resolutions new</image:caption><image:title>Blog Images - New Years Resolutions new</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-october-2025</loc><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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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 the AFR - webp file - Blog Image</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/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/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%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%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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/fund-administration/advisers/transition</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/1.%20Main%20images/Fund%20Administration/Heffron-Admin-CRM-LR-Lisa-2000x600.jpg</image:loc><image:caption>Heffron-Admin-CRM-LR-Lisa-2000x600</image:caption><image:title>Heffron-Admin-CRM-LR-Lisa-2000x600</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/10.%20Website%20Pages/Page%20Images/Transition%20images/Heffron-Transition-Process-Advisers-LA-09-24-01.jpg</image:loc><image:caption>Heffron-Transition-Process-Advisers-LA-09-24-01</image:caption><image:title>Heffron-Transition-Process-Advisers-LA-09-24-01</image:title></image:image><lastmod>2026-08-26</lastmod></url><url><loc>https://www.heffron.com.au/news/my-client-has-been-offered-shares-in-his-employers-company-as-part-of-an-employee-share-scheme</loc><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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/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/ARCHIVED/Imported_Blog_Media/SMS_alerts_to_SMSF_changes.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes</image:caption><image:title>SMS_alerts_to_SMSF_changes</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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/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/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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/covid-19-and-super</loc><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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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%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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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 2</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Covid-19_and_Super-1.jpg</image:loc><image:caption>Covid-19_and_Super-1</image:caption><image:title>Covid-19_and_Super-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 the AFR - webp file - Blog Image</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-sept-2022</loc><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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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/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 the AFR - webp file - Blog Image</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-final.jpeg</image:loc><image:caption>megsmusingblog-final</image:caption><image:title>megsmusingblog-final</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/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/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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/what-does-the-ato-latest-draft-legislative-instrument-spr-2020-d2-mean-for-smsf-clients</loc><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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 1200x628px</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 the AFR - webp file - Blog Image</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/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Imported_Blog_Media/rent-relief-1.jpg</image:loc><image:caption>rent-relief-1</image:caption><image:title>rent-relief-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-june-2023</loc><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><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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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><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 the AFR - webp file - Blog Image</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/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 (1)</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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-01-00-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-01-00-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-01-00-AM</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-01-15</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-november-2021</loc><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 3</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 the AFR - webp file - Blog Image</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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-45-52-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-45-52-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-45-52-AM</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-44-55-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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-draft-regulations-key-highlights-heffron</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%2c%20legacy%20pensions%20and%20reserves%20%E2%80%93%20a%20real%20dilemma%20v2%20-%20Blog%20Images%201200x628px%20(19).webp</image:loc><image:caption>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:caption><image:title>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webp</image:loc><image:caption>Blog - Div 296 impact on TSB</image:caption><image:title>Blog - Div 296 impact on TSB</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Draft%20legislation%20for%20tax%20on%20members%20with%20more%20than%20$3m%20in%20super%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</image:caption><image:title>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webp</image:loc><image:caption>Blog Images - Div 296 and defined benefits</image:caption><image:title>Blog Images - Div 296 and defined benefits</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/Division%20296%20is%20back%20on%20the%20table%20%E2%80%93%20what%20does%20it%20mean%20for%20clients%20v2%20-%20Blog%20Images%201200x628px%20(21).webp</image:loc><image:caption>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</image:caption><image:title>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/budget-silence-where-are-we-now-with-legacy-pensions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Budget%20silence%20%20where%20are%20we%20now%20with%20legacy%20pensions%20-%20webp%20file%20-%20Budget%20Socials%20(1200%20%C3%97%20628px)%20(1).webp</image:loc><image:caption>Budget silence  where are we now with legacy pensions - webp file - Budget Socials (1200 × 628px) (1)</image:caption><image:title>Budget silence  where are we now with legacy pensions - webp file - Budget Socials (1200 × 628px) (1)</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 the AFR - webp file - Blog Image</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><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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/a-new-opportunity-to-top-up-super-for-those-over-65-downsizer-contributions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - 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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death.jpg</image:loc><image:caption>Control_SMSF_member_incapacity_death</image:caption><image:title>Control_SMSF_member_incapacity_death</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/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/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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/year-end-contributions-and-pensions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Year-end-contributions-and-pensions-1.jpg</image:loc><image:caption>Year-end-contributions-and-pensions-1</image:caption><image:title>Year-end-contributions-and-pensions-1</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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><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/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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-tax-smsf-whats-changed-in-the-latest-draft</loc><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/3.%20Blog%20images/Blog%20Header/Division%20296%20is%20back%20on%20the%20table%20%E2%80%93%20what%20does%20it%20mean%20for%20clients%20v2%20-%20Blog%20Images%201200x628px%20(21).webp</image:loc><image:caption>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</image:caption><image:title>Division 296 is back on the table – what does it mean for clients v2 - Blog Images 1200x628px (21)</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/3.%20Blog%20images/Blog%20Header/v2%20-%20SMSFs%20investing%20in%20unlisted%20shares%20%E2%80%93%203%20challenges%20that%20might%20surprise%20you%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:caption><image:title>v2 - SMSFs investing in unlisted shares – 3 challenges that might surprise you Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/v2%20Can%20deductible%20super%20contributions%20still%20reduce%20tax%20on%20capital%20gains%20after%201%20July%202027%20Blog%20Images%201200x628px%20(8).png</image:loc><image:caption>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</image:caption><image:title>v2 Can deductible super contributions still reduce tax on capital gains after 1 July 2027 Blog Images 1200x628px (8)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Div%20296%20impact%20on%20TSB.webp</image:loc><image:caption>Blog - Div 296 impact on TSB</image:caption><image:title>Blog - Div 296 impact on TSB</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/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/Blog%20Images%20-%20Div%20296%20and%20defined%20benefits.webp</image:loc><image:caption>Blog Images - Div 296 and defined benefits</image:caption><image:title>Blog Images - Div 296 and defined benefits</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%2c%20legacy%20pensions%20and%20reserves%20%E2%80%93%20a%20real%20dilemma%20v2%20-%20Blog%20Images%201200x628px%20(19).webp</image:loc><image:caption>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:caption><image:title>Division 296 tax, legacy pensions and reserves – a real dilemma v2 - Blog Images 1200x628px (19)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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 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/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/Draft%20legislation%20for%20tax%20on%20members%20with%20more%20than%20$3m%20in%20super%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</image:caption><image:title>Draft legislation for tax on members with more than $3m in super v2 - Blog Images 1200x628px</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-08-31</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/wind-up-smsf</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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-05-13</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-june-2026-cgt-division-296-tax-explained</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/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/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/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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Budget%202.webp</image:loc><image:caption>Budget 2</image:caption><image:title>Budget 2</image:title></image:image><lastmod>2026-06-02</lastmod></url><url><loc>https://www.heffron.com.au/news/valuing-assets-to-market-in-smsfs</loc><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/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/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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Valuing%20assets%20to%20market%20in%20SMSFs%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Valuing assets to market in SMSFs - Blog Images 1200x628px (34)</image:caption><image:title>Valuing assets to market in SMSFs - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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%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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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 (1)</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/sole-purpose-test-smsf</loc><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/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><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-november-2025</loc><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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/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 (1)</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 1200x628px</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/why-does-my-auditor-keep-asking-me-to-revalue-smsf-assets</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/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/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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - 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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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/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%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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/why-partial-commutations-can-improve-an-smsf-inheritance</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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/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><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/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/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/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/Imported_Blog_Media/partial-commutations-and-inheritance-1.png</image:loc><image:caption>partial-commutations-and-inheritance-1</image:caption><image:title>partial-commutations-and-inheritance-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/what-does-operative-time-mean-when-ex-spouses-are-splitting-super</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/Sue-Bhattacharjee-LR.jpg</image:loc><image:caption>Sue-Bhattacharjee-LR</image:caption><image:title>Sue-Bhattacharjee-LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</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/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/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/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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/binding-death-benefit-nominations-6-traps-to-avoid</loc><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(1)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1</image:caption><image:title>blog-images-2000x1200px-(1)-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpg</image:loc><image:caption>Control_SMSF_member_incapacity_death-1</image:caption><image:title>Control_SMSF_member_incapacity_death-1</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Future%20service%20tax%20deductions%20-%20some%20traps%20for%20the%20unwary%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</image:caption><image:title>Future service tax deductions - some traps for the unwary - Blog Images 1200x628px (33)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/older-couple-holding-hands-1.gif</image:loc><image:caption>older-couple-holding-hands-1</image:caption><image:title>older-couple-holding-hands-1</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/istock-648833258-1.jpg</image:loc><image:caption>istock-648833258-1</image:caption><image:title>istock-648833258-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Death%20of%20an%20SMSF%20member%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Death of an SMSF member - Blog Images 1200x628px (6)</image:caption><image:title>Death of an SMSF member - Blog Images 1200x628px (6)</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/Imported_Blog_Media/blog-images-2000x1200px-(1)-1651536366.jpg</image:loc><image:caption>blog-images-2000x1200px-(1)-1651536366</image:caption><image:title>blog-images-2000x1200px-(1)-1651536366</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/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 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Does%20ECPI%20continue%20on%20my%20reversionary%20pension%20even%20though%20it%20will%20put%20me%20over%20my%20transfer%20balance%20cap%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:caption><image:title>Does ECPI continue on my reversionary pension even though it will put me over my transfer balance cap v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/blog-images-2000x1200px-(2)-1.jpg</image:loc><image:caption>blog-images-2000x1200px-(2)-1</image:caption><image:title>blog-images-2000x1200px-(2)-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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/man-on-beach-1.jpg</image:loc><image:caption>man-on-beach-1</image:caption><image:title>man-on-beach-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/blog-images-1200x628px-1654140451.jpg</image:loc><image:caption>blog-images-1200x628px-1654140451</image:caption><image:title>blog-images-1200x628px-1654140451</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/Megs%20Musings%20Title.webp</image:loc><image:caption>Megs Musings Title</image:caption><image:title>Megs Musings Title</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/super-thresholds-for-2019-20-financial-year</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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 the AFR - webp file - Blog Image</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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/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/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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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%202000x1200px%20(1).png</image:loc><image:caption>Blog images 2000x1200px (1)</image:caption><image:title>Blog images 2000x1200px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</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/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/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/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 (1)</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/tbar-deadlines-for-smsfs-the-final-verdict</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy8xMDAtcGVyY2VudC1wZW5zaW9uLWZ1bmQtd2l0aC1jb250cmlidXRpb25zLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy8xMDAtcGVyY2VudC1wZW5zaW9uLWZ1bmQtd2l0aC1jb250cmlidXRpb25zLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy8xMDAtcGVyY2VudC1wZW5zaW9uLWZ1bmQtd2l0aC1jb250cmlidXRpb25zLmpwZw==</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/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 (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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><lastmod>2023-02-03</lastmod></url><url><loc>https://www.heffron.com.au/news/what-not-to-do-with-older-account-based-pensions</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/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/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 (1)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/Imported_Blog_Media/What-NOT-to-do-older-account-based-pensions-1.jpg</image:loc><image:caption>What-NOT-to-do-older-account-based-pensions-1</image:caption><image:title>What-NOT-to-do-older-account-based-pensions-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/how-to-set-up-an-smsf</loc><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/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><lastmod>2026-07-21</lastmod></url><url><loc>https://www.heffron.com.au/news/my-parents-have-an-smsf-what-do-i-need-to-know</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</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/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/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/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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/3.%20Blog%20images/Blog%20Header/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/ecpi-making-great-choices</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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><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/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 (1)</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/Tips%20for%20winding%20up%20market%20linked%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(30).webp</image:loc><image:caption>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:caption><image:title>Tips for winding up market linked pensions v2 - Blog Images 1200x628px (30)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Legacy%20pension%20amnesty%20and%20reserve%20changes%20%E2%80%93%20here%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(33).webp</image:loc><image:caption>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:caption><image:title>Legacy pension amnesty and reserve changes – here at last v2 - Blog Images 1200x628px (33)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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/3.%20Blog%20images/image%20-%20Figure%201%20-%20ECPI.png</image:loc><image:caption>image - Figure 1 - ECPI</image:caption><image:title>image - Figure 1 - ECPI</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/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</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/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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ECPI%20%E2%80%93%20making%20great%20choices%20v2%20-%20Blog%20Images%201200x628px%20(39).webp</image:loc><image:caption>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:caption><image:title>ECPI – making great choices v2 - Blog Images 1200x628px (39)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Actuarial%20percentages%20for%20pension%20funds%20that%20are%20winding%20up%20v2%20-%20Blog%20Images%201200x628px%20(18).webp</image:loc><image:caption>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</image:caption><image:title>Actuarial percentages for pension funds that are winding up v2 - Blog Images 1200x628px (18)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/sharing-super-with-your-spouse</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 - 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/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - 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 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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/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/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/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/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/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/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/3.%20Blog%20images/Blog%20Header/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/co-directors-and-related-parties</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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 the AFR - webp file - Blog Image</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/ARCHIVED/Imported_Blog_Media/ask-an-expert-909998210_1200px-1616554690-1.jpg</image:loc><image:caption>ask-an-expert-909998210_1200px-1616554690-1</image:caption><image:title>ask-an-expert-909998210_1200px-1616554690-1</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</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/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/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/super-concepts-buys-more-super</loc><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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Imported_Blog_Media/SMS_alerts_to_SMSF_changes-1.jpg</image:loc><image:caption>SMS_alerts_to_SMSF_changes-1</image:caption><image:title>SMS_alerts_to_SMSF_changes-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/whatsinaname-1200x630px-1.png</image:loc><image:caption>whatsinaname-1200x630px-1</image:caption><image:title>whatsinaname-1200x630px-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Merger.jpg</image:loc><image:caption>Merger</image:caption><image:title>Merger</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/Megs%20Musings/megsmusingblog-May-20-2022-04-56-21-79-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-21-79-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-21-79-AM</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/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/ARCHIVED/Imported_Blog_Media/smsf-administrator-of-the-year-2019-1.jpg</image:loc><image:caption>smsf-administrator-of-the-year-2019-1</image:caption><image:title>smsf-administrator-of-the-year-2019-1</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/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/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/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/megsmusingblog-May-20-2022-04-56-50-37-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-50-37-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-50-37-AM</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/megsmusingblog-May-20-2022-04-56-56-62-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-56-56-62-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-56-56-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Heffron_podcast-3.jpg</image:loc><image:caption>Heffron_podcast-3</image:caption><image:title>Heffron_podcast-3</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/permanent-records-1200px.jpg</image:loc><image:caption>permanent-records-1200px</image:caption><image:title>permanent-records-1200px</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/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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</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/Imported_Blog_Media/andrewhamilton-1.jpg</image:loc><image:caption>andrewhamilton-1</image:caption><image:title>andrewhamilton-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/federal-election-2019-where-are-we-now</loc><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/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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 (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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/ARCHIVED/Imported_Blog_Media/parliment-1.jpg</image:loc><image:caption>parliment-1</image:caption><image:title>parliment-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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><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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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 the AFR - webp file - Blog Image</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/do-tax-concessions-have-to-match-the-condition-of-release</loc><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/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><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/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/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 (1)</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 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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/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/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/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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-april-2022</loc><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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/3.%20Blog%20images/Megs%20Musings/megsmusingblog-3.jpeg</image:loc><image:caption>megsmusingblog-3</image:caption><image:title>megsmusingblog-3</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/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 (1)</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 the AFR - webp file - Blog Image</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/when-should-my-super-be-under-3m-to-avoid-the-proposed-new-tax</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/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/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/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</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/When%20should%20my%20super%20be%20under%20$3m%20to%20avoid%20the%20proposed%20new%20tax%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>When should my super be under $3m to avoid the proposed new tax v2 - Blog Images 1200x628px (1)</image:caption><image:title>When should my super be under $3m to avoid the proposed new tax v2 - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog Image</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/should-i-start-a-pension-before-1-july-21</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/pension-blog-1250326677_1200px-1.jpg</image:loc><image:caption>pension-blog-1250326677_1200px-1</image:caption><image:title>pension-blog-1250326677_1200px-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/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><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/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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20the%20current%20state%20of%20play%20for%20SMSFs%20that%20underpay%20pensions%20v2%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</image:caption><image:title>What’s the current state of play for SMSFs that underpay pensions v2 - Blog Images 1200x628px (11)</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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/Can%20my%20SMSF%20%E2%80%9Csegregate%E2%80%9D%20assets%20to%20support%20pension%20accounts%20and%20avoid%20paying%20CGT%20v2%20-%20Blog%20Images%201200x628px%20(10).webp</image:loc><image:caption>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</image:caption><image:title>Can my SMSF “segregate” assets to support pension accounts and avoid paying CGT v2 - Blog Images 1200x628px (10)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Legacy%20pensions%20%E2%80%93%20another%20piece%20of%20the%20puzzle%20v2%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:caption><image:title>Legacy pensions – another piece of the puzzle v2 - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2024-03-15</lastmod></url><url><loc>https://www.heffron.com.au/news/division-293-tax-release-authorities</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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 the AFR - webp file - Blog Image</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/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 (1)</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/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%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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2026-06-16</lastmod></url><url><loc>https://www.heffron.com.au/news/pensioners-stuck-in-legacy-products-its-time-to-set-them-free</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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 (1)</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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/ARCHIVED/Imported_Blog_Media/complying-income-stream-1200px-x-630px-1.png</image:loc><image:caption>complying-income-stream-1200px-x-630px-1</image:caption><image:title>complying-income-stream-1200px-x-630px-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/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 the AFR - webp file - Blog Image</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><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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2024-03-14</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-20-years-of-growth-and-innovation</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/10.%20Website%20Pages/Staff/MartinHeffron_LR.jpg</image:loc><image:caption>MartinHeffron_LR</image:caption><image:title>MartinHeffron_LR</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/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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/smsf-20-years-of-growth-1.jpg</image:loc><image:caption>smsf-20-years-of-growth-1</image:caption><image:title>smsf-20-years-of-growth-1</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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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 (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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/how-to-hand-over-the-reins-in-your-smsf</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</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/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/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/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/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/Blog%20Images%20-%20Kids%20and%20super.webp</image:loc><image:caption>Blog Images - Kids and super</image:caption><image:title>Blog Images - Kids and super</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Christmas%20giving%20and%20SMSFs%20v2%20-%20Blog%20Images%201200x628px%20(34).webp</image:loc><image:caption>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:caption><image:title>Christmas giving and SMSFs v2 - Blog Images 1200x628px (34)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20SBCH.webp</image:loc><image:caption>Blog Images - SBCH</image:caption><image:title>Blog Images - SBCH</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/Top%206%20tips%20when%20winding%20up%20your%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:caption><image:title>Top 6 tips when winding up your SMSF v2 - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Lets%20celebrate%20turning%2065%20v2%20-%20Blog%20Images%201200x628px%20(20).webp</image:loc><image:caption>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:caption><image:title>Lets celebrate turning 65 v2 - Blog Images 1200x628px (20)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/How%20are%20so%20many%20people%20accessing%20their%20super%20early%20v2%20-%20Blog%20Images%201200x628px%20(37).webp</image:loc><image:caption>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</image:caption><image:title>How are so many people accessing their super early v2 - Blog Images 1200x628px (37)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-51-45-55-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-51-45-55-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-51-45-55-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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</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/Blog%20Image%20-%20Qualified%20audit%20report.webp</image:loc><image:caption>Blog Image - Qualified audit report</image:caption><image:title>Blog Image - Qualified audit report</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/contribution-caps-for-2019-20-financial-year</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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/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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9jb21tdXRpbmctcGVuc2lvbnMuanBn.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9jb21tdXRpbmctcGVuc2lvbnMuanBn</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9jb21tdXRpbmctcGVuc2lvbnMuanBn</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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/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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</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/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/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 the AFR - webp file - Blog Image</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><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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/glossary-of-terms</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><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><lastmod>2026-06-03</lastmod></url><url><loc>https://www.heffron.com.au/news/superannuation-contributions-via-atos-small-business-superannuation-clearing-house</loc><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/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</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/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/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zY3JhcHBpbmctNTAway1saWZldGltZS1saW1pdC1mb3Itbm9uLWNvbmNlc3Npb25hbC1jb250cmlidXRpb25zLmpwZw==.jpeg</image:loc><image:caption>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zY3JhcHBpbmctNTAway1saWZldGltZS1saW1pdC1mb3Itbm9uLWNvbmNlc3Npb25hbC1jb250cmlidXRpb25zLmpwZw==</image:caption><image:title>aHR0cHM6Ly9oZmMtZmFjZWxpZnQtYXNzZXRzLnMzLmFwLXNvdXRoZWFzdC0yLmFtYXpvbmF3cy5jb20vcHJvZHVjdGlvbi9CbG9nUGljcy9zY3JhcHBpbmctNTAway1saWZldGltZS1saW1pdC1mb3Itbm9uLWNvbmNlc3Npb25hbC1jb250cmlidXRpb25zLmpwZw==</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 (1)</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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/smsf-insurance-policies-when-the-policy-owner-is-incorrect</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 the AFR - webp file - Blog Image</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/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/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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-56-27-93-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/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20insurance%20policies%20%E2%80%93%20when%20the%20policy%20owner%20is%20incorrect%20-%20Blog%20Images%201200x628px%20(25).webp</image:loc><image:caption>SMSF insurance policies – when the policy owner is incorrect - Blog Images 1200x628px (25)</image:caption><image:title>SMSF insurance policies – when the policy owner is incorrect - Blog Images 1200x628px (25)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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 (1)</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/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/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/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/control-of-an-smsf-on-a-members-incapacity-death</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</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/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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</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/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/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 (1)</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/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/Blog%20Images%20-%20Inheriting%20super%20pensions.webp</image:loc><image:caption>Blog Images - Inheriting super pensions</image:caption><image:title>Blog Images - Inheriting super pensions</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><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Control_SMSF_member_incapacity_death-1.jpg</image:loc><image:caption>Control_SMSF_member_incapacity_death-1</image:caption><image:title>Control_SMSF_member_incapacity_death-1</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/about-us/heffrons-helping-hand</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Images/Sweat%20for%20Survivors.png</image:loc><image:caption>Sweat for Survivors</image:caption><image:title>Sweat for Survivors</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/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><lastmod>2023-07-28</lastmod></url><url><loc>https://www.heffron.com.au/news/paying-tax-or-other-special-releases-from-your-smsf-the-right-way</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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%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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 (1)</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/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/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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (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/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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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 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/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/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/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/news/is-super-still-worthwhile</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/ARCHIVED/Imported_Blog_Media/budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM.jpg</image:loc><image:caption>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</image:caption><image:title>budgetbites_tiles_01-blogpost-May-20-2022-03-53-57-92-AM</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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/My%20parents%20have%20an%20SMSF%20%E2%80%93%20what%20do%20I%20need%20to%20know%20v2%20-%20Blog%20Images%201200x628px%20(35).webp</image:loc><image:caption>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:caption><image:title>My parents have an SMSF – what do I need to know v2 - Blog Images 1200x628px (35)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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/10.%20Website%20Pages/Staff/AlexDenham_LR.jpg</image:loc><image:caption>AlexDenham_LR</image:caption><image:title>AlexDenham_LR</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 (1)</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 the AFR - webp file - Blog Image</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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</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/Sole%20traders%20face%20super%20access%20challenges%20v2%20-%20Blog%20Images%201200x628px%20(31).webp</image:loc><image:caption>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</image:caption><image:title>Sole traders face super access challenges v2 - Blog Images 1200x628px (31)</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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/When%20income%20protection%20insurance%20pays%20out%20to%20an%20SMSF%20v2%20-%20Blog%20Images%201200x628px%20(16).webp</image:loc><image:caption>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</image:caption><image:title>When income protection insurance pays out to an SMSF v2 - Blog Images 1200x628px (16)</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><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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><lastmod>2022-10-30</lastmod></url><url><loc>https://www.heffron.com.au/news/adviser-fees-gst</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</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/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/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Would%20indexing%20the%20$3m%20for%20Division%20296%20tax%20solve%20everything%20v2%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:caption><image:title>Would indexing the $3m for Division 296 tax solve everything v2 - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20images%20-%20Adviser%20fees%20and%20GST.webp</image:loc><image:caption>Blog images - Adviser fees and GST</image:caption><image:title>Blog images - Adviser fees and GST</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/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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</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/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20trustees%20and%20death%20%E2%80%93%205%20top%20misunderstandings%20v2%20-%20Blog%20Images%201200x628px%20(8).webp</image:loc><image:caption>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:caption><image:title>SMSF trustees and death – 5 top misunderstandings v2 - Blog Images 1200x628px (8)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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 (1)</image:title></image:image><lastmod>2026-02-26</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/what-happens-at-the-end-of-the-financial-year</loc><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/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/footer-logo.svg</image:loc><image:caption>footer-logo</image:caption><image:title>footer-logo</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.heffron.com.au/knowledge-centre/smsfs-and-gst-factsheet</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/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/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>2026-06-19</lastmod></url><url><loc>https://www.heffron.com.au/news/ask-an-expert-superstream-and-smsfs</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/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/3.%20Blog%20images/Blog%20Header/When%20should%20an%20SMSF%20obtain%20an%20actuarial%20certificate%20v2%20-%20Blog%20Images%201200x628px%20(38).webp</image:loc><image:caption>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:caption><image:title>When should an SMSF obtain an actuarial certificate v2 - Blog Images 1200x628px (38)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20Pensions%20&amp;%20ECPI%20Navigating%20the%20Post-Death%20Rules%20v2%20-%20Blog%20Images%201200x628px%20(28).webp</image:loc><image:caption>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</image:caption><image:title>SMSF Pensions &amp; ECPI Navigating the Post-Death Rules v2 - Blog Images 1200x628px (28)</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><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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%20does%20%E2%80%9Coperative%20time%E2%80%9D%20mean%20when%20ex-spouses%20are%20splitting%20super%20v2%20-%20Blog%20Images%201200x628px%20(9).webp</image:loc><image:caption>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:caption><image:title>What does “operative time” mean when ex-spouses are splitting super v2 - Blog Images 1200x628px (9)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Starting%20a%20retirement%20phase%20pension%20after%20age%2060%20v2%20-%20Blog%20Images%201200x628px%20(15).webp</image:loc><image:caption>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</image:caption><image:title>Starting a retirement phase pension after age 60 v2 - Blog Images 1200x628px (15)</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 (1)</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/3.%20Blog%20images/Blog%20Header/Access%20super%20under%20TPD%20-%20Blog%20Images%201200x628px%20(11).webp</image:loc><image:caption>Access super under TPD - Blog Images 1200x628px (11)</image:caption><image:title>Access super under TPD - Blog Images 1200x628px (11)</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/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/ARCHIVED/Imported_Blog_Media/istock-1170740969-cropped-1.jpg</image:loc><image:caption>istock-1170740969-cropped-1</image:caption><image:title>istock-1170740969-cropped-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20trustee%20has%20lost%20capacity%20%E2%80%93%20now%20what%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>My trustee has lost capacity – now what - Blog Images - RENDER SIZE - 805 x 482 px</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Benefit%20Calculations%202.webp</image:loc><image:caption>Blog - Benefit Calculations 2</image:caption><image:title>Blog - Benefit Calculations 2</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/LynFormica_LR.webp</image:loc><image:caption>LynFormica_LR</image:caption><image:title>LynFormica_LR</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Do%20tax%20concessions%20have%20to%20match%20the%20condition%20of%20release%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:caption><image:title>Do tax concessions have to match the condition of release - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/bring-forward-rules-when-caps-are-changing</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Remind%20me%20again%20%E2%80%93%20what%20contributions%20can%20I%20make%20in%20202526%20v2%20-%20Blog%20Images%201200x628px%20(14).webp</image:loc><image:caption>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:caption><image:title>Remind me again – what contributions can I make in 202526 v2 - Blog Images 1200x628px (14)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20It%E2%80%99s%20a%20new%20year%20%E2%80%93%20but%20will%20there%20be%20new%20caps%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</image:caption><image:title>V2 - It’s a new year – but will there be new caps - Blog Images 1200x628px (2)</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 (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Pension%20failures%20%E2%80%93%20navigating%20the%20%E2%80%9Cnew%E2%80%9D%20rules%20v2%20-%20Blog%20Images%201200x628px%20(12).webp</image:loc><image:caption>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:caption><image:title>Pension failures – navigating the “new” rules v2 - Blog Images 1200x628px (12)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20Double%20contribution%20tax%20deduction.webp</image:loc><image:caption>Blog - Double contribution tax deduction</image:caption><image:title>Blog - Double contribution tax deduction</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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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/Blog%20Images%20-%20Whats%20on%20the%20agenda%20for%20super%20this%20year%20R.webp</image:loc><image:caption>Blog Images - Whats on the agenda for super this year R</image:caption><image:title>Blog Images - Whats on the agenda for super this year R</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-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 - Blog image</image:caption><image:title>Excess concessional contributions when the non-concessional contributions cap is $nil - Blog image</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/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/3.%20Blog%20images/Blog%20Header/Blog%20Image%20-%20Spouse%20contribution%20splitting.webp</image:loc><image:caption>Blog Image - Spouse contribution splitting</image:caption><image:title>Blog Image - Spouse contribution splitting</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><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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/Blog%20Images%20-%20paying%20tax%20or%20other%20special%20releases.webp</image:loc><image:caption>Blog Images - paying tax or other special releases</image:caption><image:title>Blog Images - paying tax or other special releases</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Blog%20-%20bring%20forward%20rules%20when%20caps%20are%20changing.webp</image:loc><image:caption>Blog - bring forward rules when caps are changing</image:caption><image:title>Blog - bring forward rules when caps are changing</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><lastmod>2026-04-28</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings-october-2021</loc><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><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/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</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/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/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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/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/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/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-51-17-22-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-51-17-22-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-51-17-22-AM</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 (1)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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 the AFR - webp file - Blog Image</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/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/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><lastmod>2023-12-12</lastmod></url><url><loc>https://www.heffron.com.au/news/megs-musings</loc><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Megs%20Musings/megsmusingblog-May-20-2022-04-55-55-04-AM.jpeg</image:loc><image:caption>megsmusingblog-May-20-2022-04-55-55-04-AM</image:caption><image:title>megsmusingblog-May-20-2022-04-55-55-04-AM</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/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/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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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 (1)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/9.%20Social%20Media/Archive/Megs%20Musings.jpg</image:loc><image:caption>Megs Musings</image:caption><image:title>Megs Musings</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/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/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/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/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 1</image:caption><image:title>Budget 1</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 the AFR - webp file - Blog Image</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><lastmod>2022-10-27</lastmod></url><url><loc>https://www.heffron.com.au/news/division-296-more-than-just-a-new-tax</loc><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%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/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/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Blog%20-%20Div%20296%20impact%20on%20TSB.webp</image:loc><image:caption>Blog - Div 296 impact on TSB</image:caption><image:title>Blog - Div 296 impact on TSB</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/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 the AFR - webp file - Blog Image</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Imported_Blog_Media/afr-graphic-2-May-20-2022-03-56-30-62-AM.png</image:loc><image:caption>afr-graphic-2-May-20-2022-03-56-30-62-AM</image:caption><image:title>afr-graphic-2-May-20-2022-03-56-30-62-AM</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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</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/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/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/3.%20Blog%20images/Blog%20Header/Division%20296%20tax%20legislation%20what%E2%80%99s%20changed%20since%20December%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:caption><image:title>Division 296 tax legislation what’s changed since December - Blog Images 1200x628px (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/V2%20-%20Div%20296%20tax%20regulations%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</image:caption><image:title>V2 - Div 296 tax regulations - Blog Images 1200x628px (1)</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 (1)</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/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</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/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><lastmod>2026-03-05</lastmod></url><url><loc>https://www.heffron.com.au/news/related-party-lease-arrangements-your-annual-health-check-is-due</loc><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 the AFR - webp file - Blog 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/ARCHIVED/Imported_Blog_Media/related-parties-1.jpg</image:loc><image:caption>related-parties-1</image:caption><image:title>related-parties-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Building%20materials%20from%20a%20related%20party.webp</image:loc><image:caption>Building materials from a related party</image:caption><image:title>Building materials from a related party</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Imported_Blog_Media/Impediments-winding-up-SMSFs-1.jpg</image:loc><image:caption>Impediments-winding-up-SMSFs-1</image:caption><image:title>Impediments-winding-up-SMSFs-1</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/ARCHIVED/Imported_Blog_Media/rent-deferrals-1.jpg</image:loc><image:caption>rent-deferrals-1</image:caption><image:title>rent-deferrals-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/30%20June%20is%20approaching%20%E2%80%93%20time%20to%20value%20assets%20v2%20-%20Blog%20Images%201200x628px%20(17).webp</image:loc><image:caption>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:caption><image:title>30 June is approaching – time to value assets v2 - Blog Images 1200x628px (17)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/Blog%20-%20Investing%20overseas%20with%20your%20SMSF.webp</image:loc><image:caption>Mobile app and world map</image:caption><image:title>Blog - Investing overseas with your SMSF</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/Annie-Dawson-1000px.webp</image:loc><image:caption>Annie-Dawson-1000px</image:caption><image:title>Annie-Dawson-1000px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/LRBA%20property%20expenses%20v2%20-%20Blog%20Images%201200x628px%20(3).webp</image:loc><image:caption>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:caption><image:title>LRBA property expenses v2 - Blog Images 1200x628px (3)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSFs%20&amp;%20Property%20This%20popular%20asset%20class%20can%20be%20full%20of%20unpopular%20surprises%20v2%20-%20Blog%20Images%201200x628px%20(13).webp</image:loc><image:caption>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</image:caption><image:title>SMSFs &amp; Property This popular asset class can be full of unpopular surprises v2 - Blog Images 1200x628px (13)</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/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</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/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/Blog%20Image%20-%20Missing%20the%20contribution%20deadline-1.webp</image:loc><image:caption>Blog Image - Missing the contribution deadline-1</image:caption><image:title>Blog Image - Missing the contribution deadline-1</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/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/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - 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/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/Imported_Blog_Media/lrba-terms-and-conditions---blog.jpg</image:loc><image:caption>lrba-terms-and-conditions---blog</image:caption><image:title>lrba-terms-and-conditions---blog</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</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/ARCHIVED/Imported_Blog_Media/rent-relief-1.jpg</image:loc><image:caption>rent-relief-1</image:caption><image:title>rent-relief-1</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/My%20SMSF%20owns%20property%20%E2%80%93%20what%20can%20I%20(legally)%20do%20to%20enhance%20its%20value%20myself%20-%20webp%20file%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:caption><image:title>My SMSF owns property – what can I (legally) do to enhance its value myself - webp file - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Can%20I%20sell%20my%20property%20to%20my%20SMSF%20-%20Blog%20Images%20-%20RENDER%20SIZE%20-%20805%20x%20482%20px.webp</image:loc><image:caption>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:caption><image:title>Can I sell my property to my SMSF - Blog Images - RENDER SIZE - 805 x 482 px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Segregating%20pension%20assets%20%E2%80%93%20is%20it%20always%20possible%20in%20the%20first%20year%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</image:caption><image:title>Segregating pension assets – is it always possible in the first year - Blog Images 1200x628px (4)</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/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 (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/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:title></image:image><lastmod>2022-10-26</lastmod></url><url><loc>https://www.heffron.com.au/news/retirement-in-a-covid-19-world-part-1</loc><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><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 (1)</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/What%E2%80%99s%20changing%20for%20super%20contribution%20caps%20and%20bring%20forward%20thresholds%20from%201%20July%202026%20-%20Blog%20Images%201200x628px%20(3)%20(1).webp</image:loc><image:caption>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:caption><image:title>What’s changing for super contribution caps and bring forward thresholds from 1 July 2026 - Blog Images 1200x628px (3) (1)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20pension%20shortfall%20%E2%80%93%20when%20can%20trustees%20self-assess%20-%20Blog%20Images%201200x628px%20(6).webp</image:loc><image:caption>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:caption><image:title>SMSF pension shortfall – when can trustees self-assess - Blog Images 1200x628px (6)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Non%20concessional%20contributions%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Non concessional contributions v2 - Blog Images 1200x628px (4)</image:caption><image:title>Non concessional contributions v2 - Blog Images 1200x628px (4)</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/ARCHIVED/Imported_Blog_Media/retirement-in-a-Covid-19-world-1.jpg</image:loc><image:caption>retirement-in-a-Covid-19-world-1</image:caption><image:title>retirement-in-a-Covid-19-world-1</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/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/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 the AFR - webp file - Blog Image</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/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/Division%20296%20tax%20%E2%80%93%20draft%20legislation%20released%20v2%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:caption><image:title>Division 296 tax – draft legislation released v2 - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Family%20Law%20Change%201200x628px.webp</image:loc><image:caption>Family Law Change 1200x628px</image:caption><image:title>Family Law Change 1200x628px</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/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/3.%20Blog%20images/Blog%20Header/NALI%20update%20v2%20-%20Blog%20Images%201200x628px%20(5).webp</image:loc><image:caption>NALI update v2 - Blog Images 1200x628px (5)</image:caption><image:title>NALI update v2 - Blog Images 1200x628px (5)</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/Superannuation%20Death%20Benefits%20for%20a%20Spouse%20are%20they%20still%20tax-free%20if%20paid%20to%20their%20estate%20-%20Blog%20Images%201200x628px%20(7).webp</image:loc><image:caption>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:caption><image:title>Superannuation Death Benefits for a Spouse are they still tax-free if paid to their estate - Blog Images 1200x628px (7)</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/SMSF%20reforms%20on%20the%20way%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>SMSF reforms on the way - Blog Images 1200x628px</image:caption><image:title>SMSF reforms on the way - Blog Images 1200x628px</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/ARCHIVED/Heffron_April_2022/Social%20Sharing/twitter-color.png</image:loc><image:caption>twitter-color</image:caption><image:title>twitter-color</image:title></image:image><image:image><image:loc>https://www.heffron.com.au/hubfs/3.%20Blog%20images/Blog%20Header/Division%20296%20changes%20at%20last%20v2%20-%20Blog%20Images%201200x628px%20(4).webp</image:loc><image:caption>Division 296 changes at last v2 - Blog Images 1200x628px (4)</image:caption><image:title>Division 296 changes at last v2 - Blog Images 1200x628px (4)</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/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/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/Social%20Security%20Debt%20Waiver%20what%20it%20means%20for%20the%20SMSF%20legacy%20pension%20amnesty%20v2%20-%20Blog%20Images%201200x628px%20(1).webp</image:loc><image:caption>Social Security Debt Waiver what it means for the SMSF legacy pension amnesty v2 - 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/Why%20SMSF%20defined%20benefit%20pensions%20may%20need%20action%20before%2030%20June%202026%20-%20Blog%20Images%201200x628px.webp</image:loc><image:caption>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</image:caption><image:title>Why SMSF defined benefit pensions may need action before 30 June 2026 - Blog Images 1200x628px</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/Can%20my%20client%E2%80%99s%20SMSF%20buy%20unlisted%20shares%20that%20she%20personally%20owns%20v2%20-%20Blog%20Images%201200x628px%20(2).webp</image:loc><image:caption>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:caption><image:title>Can my client’s SMSF buy unlisted shares that she personally owns v2 - Blog Images 1200x628px (2)</image:title></image:image><lastmod>2024-03-15</lastmod></url></urlset>